K.R.Ushasree vs. The State Tax Officer
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petition within three months. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner were ordered to be kept in abeyance.
Facts
The petitioner, aggrieved by an assessment order for the year 2015-16, filed an appeal and a stay petition before the appellate authority. Apprehending coercive recovery proceedings before the stay petition could be considered, the petitioner approached the High Court.
Key Issues
The key issue was whether coercive recovery proceedings should be stayed until the appellate authority decides the 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 WEDNESDAY, THE 12TH DAY OF JANUARY 2022 / 22ND POUSHA, 1943 WP(C) NO. 896 OF 2022 PETITIONER: K.R.USHASREE PROPRIETRIX, M/S.TROPICAL COMMODITIES, 12/690, KILIKKOLLUR, KOLLAM-1. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, 2ND CIRCLE, KOLLAM - 691 001. 2 THE JOINT COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, KOLLAM - 691 001. BY ADV. SMT. M.M JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 896 OF 2022 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.896 of 2022 ---------------------------------------- Dated this the 12th day of January, 2022 JUDGMENT Aggrieved by Ext. P1 order of assessment relating to assessment year 2015-16, petitioner has preferred an appeal before the 2nd respondent, a copy of which is
The judgment continues below.
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