Hotel Sun Beam (Hotel Indraprestha) vs. The Deputy Commissioner
Held
The High Court directed the 2nd respondent (Joint Commissioner (Appeals)) to consider and pass orders on the petitioner's stay petitions within two months. It further ordered that all coercive proceedings initiated against the petitioner be kept in abeyance until a decision on the stay petitions is taken.
Facts
The petitioner challenged GST assessment orders for the years 2017-2018, 2018-2019, and 2019-2020 by filing appeals and stay petitions. Coercive recovery proceedings were initiated against the petitioner before the appellate authority decided the stay petitions, leading to this writ petition.
Key Issues
Whether coercive recovery proceedings can be initiated against an assessee while their stay petitions against assessment orders are pending before the appellate authority.
AI-generated summary — verify with the full judgment below
WP(C) NO. 6890 OF 2022 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF MARCH 2022 / 12TH PHALGUNA, 1943 WP(C) NO. 6890 OF 2022 PETITIONER/S: HOTEL SUN BEAM (HOTEL INDRAPRESTHA), ATTAKULANGARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER SRI:K.P.INDRABALAN BY ADVS.HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR KRISHNA .K RESPONDENT/S: 1. 2. 3. THE DEPUTY COMMISSIONER, SPL:CIRCLE, STATE GST DEPARTMENT THIRUVANANTHAPURAM – 695002 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAXES TOWER, KARAMANA, THIRUVANANTHAPURAM – 695002 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, TAXES TOWER, KARAMANA THIRUVANANTHAPURAM – 695002 BY SMT. JASMIN M.M., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6890 OF 2022 -2- BECHU KURIAN THOMAS, J. ========================= W.P.(C).No.6890 of 2022 ========================= Dated this the 3rd day of March, 2022 JUDGMENT Aggrieved by Exts.P1, P2 and P3 orders of ass
The judgment continues below.
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