Manjilas Food Tech Private LTD. vs. The Deputy Commissioner Of State Tax
Held
The High Court directed the appellate authority to consider and pass orders on the delay condonation and stay petitions within two months. It further ordered that all coercive proceedings against the petitioner be kept in abeyance until a decision is taken by the appellate authority.
Facts
The petitioner challenged assessment orders for 2016-17 and 2017-18 by filing appeals, delay condonation, and stay petitions before the appellate authority. Apprehending coercive recovery proceedings before these petitions were decided, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings can be initiated against an assessee when their appeals, along with delay condonation and stay petitions, are pending consideration before the appellate authority.
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 TUESDAY, THE 21ST DAY OF DECEMBER 2021/30TH AGRAHAYANA, 1943 WP(C) NO. 29644 OF 2021 PETITIONER: M/S. MANJILAS FOOD TECH PRIVATE LTD. SASTRI ROAD, NALLIKUNNU, THRISSUR - 680 005, REPRESENTED BY ITS DIRECTOR SAJEEV MANJILA. BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT KERALA, SPECIAL CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680 003. 2 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT KERALA, 3RD CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR - 680 003. 3 THE JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT KERALA, STATE TAX COMPLEX, POOTHOLE, THRISSUR - 680 003. 4 THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, KERALA, STATE TAX COMPLEX, POOTHOLE, THRISSUR - 680 003. BY DR. THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2021, THE COURT ON THE S
The judgment continues below.
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