Royal Blue Hotels (P) LTD vs. The Assistant Commissioner
Held
The Court directed the Appellate Authority to consider and pass orders on the delay condonation petitions within one month. It further ordered that revenue recovery proceedings be kept in abeyance, conditional on the petitioner depositing 10% of the demands within two weeks.
Facts
The petitioner challenged assessment orders for assessment years 2015-16, 2016-17, and 2017-18 by filing appeals, along with delay condonation petitions (with over 850 days delay) and stay petitions. Apprehending coercive revenue recovery proceedings before the appellate authority considered these petitions, the petitioner approached the High Court.
Key Issues
The key issue was whether coercive recovery proceedings should be stayed when appeals, accompanied by significant delay condonation and stay petitions, are pending before the Appellate Authority.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 11TH DAY OF JANUARY 2022 / 21ST POUSHA, 1943 WP(C) NO. 30165 OF 2021 PETITIONER: M/S.ROYAL BLUE HOTELS (P) LTD TC 2/1854/1, KRISHNA, GOWREESAPATTOM, PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS DIRECTOR SHAFEECCA MOHAMMED RAFI BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.SABU C.J SRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. *3 THE DY. COMMISSIONER, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. (CORRECTED) THE NAME AND ADDRESS OF R3 IS CORRECTED AS THE DEPUTY TAHSILDAR TALUK OFFICE, THIRUVANANTHAPURAM – 695002
W.P.(C) No.30165/21 AS PER ORDER DATED 11.01.2022
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