Kalyan Sarees vs. The Deputy Commissioner
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petition within two months. It further ordered that all coercive proceedings against the petitioner be kept in abeyance until a decision on the stay petition is taken.
Facts
Kalyan Sarees received an assessment order for the year 2014-15 and subsequently filed an appeal along with a stay petition before the Joint Commissioner (Appeals). Apprehending 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 when an appeal and stay application against an assessment order are pending before the appellate authority.
Sections Cited
None mentioned
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 THURSDAY, THE 2ND DAY OF DECEMBER 2021 / 11TH AGRAHAYANA, 1943 WP(C) NO. 27384 OF 2021 PETITIONER/S: KALYAN SAREES ARAYIDATHUPALAM,MAVOOR ROAD, KOZHIKODE-673 016 REPRESENTED BY ITS MANAGING PARTNER T.S.RAMACHANDRAN. BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE-1, STATE GST DEPARTMENT, KOZHIKODE-673 006. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, NIRMAL ARCADE, ERANJIPALAM, KOZHIKODE-673 006. SRGP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27384 OF 2021 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.27384 of 2021 ------------------------------------------------ Dated this the 2nd day of December, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3.
The judgment continues below.
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