K.T.Manojkumar vs. The Deputy Commissioner Of State Tax
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petition within three months. All coercive proceedings pursuant to the demand notice were ordered to be kept in abeyance until a decision on the stay petition is taken.
Facts
The petitioner, aggrieved by an assessment order for the year 2018-19, filed an appeal and a stay petition before the appellate authority. Fearing coercive recovery proceedings before the stay petition could be decided, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be initiated against an assessee before the appellate authority decides on a stay petition filed against an assessment order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF FEBRUARY 2022 / 14TH MAGHA, 1943 WP(C) NO. 3567 OF 2022 PETITIONER/S: K.T.MANOJKUMAR AGED 54 YEARS PROPRIETOR, HOTEL GAYATHRI INN, KALLADIKKODEL, PALAKKAD-678596. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, PALAKKAD-678001. 2 THE ASST. COMMISSIONER (APPEALS), STATE GST DEPARTMENT, PALAKKAD-678001. OTHER PRESENT: DR.THUSHARA JAMES-SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3567 OF 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No. 3567 of 2022 ======================== Dated this the 3rd day of February, 2022 J U D G M E N T Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected
The judgment continues below.
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