Sneha Regency (Paray Village County) A Unit Of Kollengode Heritage Hotels vs. The Deputy Commissioner Of State Tax Palakkad
Held
The High Court directed the appellate authority (2nd respondent) to consider and pass orders on the petitioner's stay petition within two 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 challenged an assessment order for the year 2019-20 and filed an appeal along with a stay petition before the appellate authority. Fearing coercive recovery proceedings before the stay petition could be decided, 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.
AI-generated summary — verify with the full judgment below
WP(C) NO. 27860 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 7TH DAY OF DECEMBER 2021 / 16TH AGRAHAYANA, 1943 WP(C) NO. 27860 OF 2021 PETITIONER/S: SNEHA REGENCY (PARAY VILLAGE COUNTY) A UNIT OF KOLLENGODE HERITAGE HOTELS A UNIT OF KOLLENGODE HERITAGE HOTELS AND TOURISM PVT LTD, GOVINDAPURAM ROAD, KOLLENGODE, PALAKKAD 678 506 REPRESENTED BY ITS MANAGING DIRECTOR ANN BENNY ANTONY PAREL. BY ADVS. HARISANKAR V. MENON K.KRISHNA MEERA V.MENON SREEJITH R.NAIR RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX PALAKKAD SPECIAL CIRCLE, STATE GST DEPARTMENT, PALAKKAD 678 001 2 THE JOINT COMMISSIONER (APPEALS) SGST DEPARTMENT, PALAKKAD 678 001 SRGP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27860 OF 2021 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.27860 of 2021 ------------------------------------------------ Dated this the 7th day of December, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2019-20, petitioner has preferred an appeal before the 2nd respo
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