G.Mohandas vs. The Deputy Commissioner-Ii (Assessment)
Held
The High Court directed the appellate authority to consider and pass orders on the stay petition within three months. Until a decision is taken on the stay petition, all coercive proceedings initiated against the petitioner pursuant to the assessment order were ordered to be kept in abeyance.
Facts
The petitioner filed an appeal and a stay petition against an assessment order for the year 2016-17. Fearing coercive recovery proceedings before the stay petition was decided by the appellate authority, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be stayed pending the appellate authority's decision on a stay application filed against an assessment order.
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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 WEDNESDAY,THE 8TH DAY OF DECEMBER 2021/17TH AGRAHAYANA, 1943 WP(C) NO. 28069 OF 2021 PETITIONER: G.MOHANDAS HOTEL SAFARI, T.C.82/5529, M.G.ROAD, THIRUVANANTHAPURAM, PIN - 695 001. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) RAHUL A. APARNA ANIL SABU C.J RESPONDENTS: 1 THE DEPUTY COMMISSIONER-II (ASSESSMENT) 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. BY DR.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.28069/21 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.28069 of 2021 ---------------------------------------- Dated this the 8th day of December, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment
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