Sunny Silks vs. Deputy Commissioner Of State Tax (Ia)
Held
The High Court directed that all coercive proceedings initiated against the petitioner shall be stayed. This stay will remain in effect until the appellate authority passes final orders on the pending appeals for the years 2015-16 and 2016-17.
Facts
The petitioner challenged coercive recovery proceedings initiated by the State Tax Department for assessment years 2015-16 and 2016-17. This challenge was made while appeals and stay petitions against the assessment orders were pending before the appellate authority, which had delayed issuing final orders due to administrative reasons.
Key Issues
Whether coercive recovery proceedings can be initiated against an assessee when their appeals against assessment orders are pending and delayed before the appellate authority.
Sections Cited
None
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 30TH DAY OF NOVEMBER 2021 / 9TH AGRAHAYANA, 1943 WP(C) NO. 24074 OF 2021 PETITIONER/S: SUNNY SILKS XXVII/616A, 2ND FLOOR, VCP SQUARE, CONVENT ROAD, CHALAKUDY, THRISSUR DISTRICT-680307, REPRESENTED BY ITS PARTNER MRS.REENA DAVIS. BY ADVS. K.J.ABRAHAM NIKHIL JOHN RESPONDENT/S: 1 DEPUTY COMMISSIONER OF STATE TAX (IA) CAMP OFFICE, STATE GST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR DISTRICT-680004. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR DISTRICT-680004. 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, IRINJALAKUDA P.O., THRISSUR DISTRICT-680125. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WP(C) NO. 24074 OF 2021 BECHU KURIAN THOMAS, J. =============================== W.P.(C)No.24074 of 2021 ------------------------------------------------------ Dated this the 30th day of November, 2021 JUDGMENT Petitioner preferred this writ petition challenging the coercive proceedings initiated against the petitioner whil
The judgment continues below.
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