Manjilas Food Tech PVT 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 three months. It further ordered that all coercive proceedings pursuant to the demand notices be kept in abeyance until a decision is taken by the appellate authority.
Facts
M/s. Manjilas Food Tech Pvt Ltd, an assessee under KVAT and CST Acts, challenged assessment orders by filing appeals along with delay condonation and stay petitions before the appellate authority. The petitioner approached the High Court apprehending revenue recovery before these pending petitions were considered.
Key Issues
The key legal issue was whether the High Court should intervene to direct the appellate authority to expeditiously decide pending delay condonation and stay petitions, and grant interim protection against coercive recovery during this period.
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 MONDAY, THE 20TH DAY OF DECEMBER 2021 / 29TH AGRAHAYANA, 1943 WP(C) NO. 29371 OF 2021 PETITIONER: M/S.MANJILAS FOOD TECH PVT LTD, SASTRI ROAD, NALLIKUNNU, THRISSUR-680 005, REPRESENTED BY ITS DIRECTOR SAJEEV MANJILA. BY ADVS. SANTHOSH P.ABRAHAM 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 AND SERVICE TAX DEPARTMENT KERALA, 3RD CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 003. 3 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND 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-6800 03 SMT THUSHARA JAMES -SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29371 OF 2021 2 BECHU KURIAN THOMAS, J ======================= W.P.(C) No. 29371 of 2021 ------------------------------- Dated this the 20 th day of Decemb
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.