M/S. Chirakekkaran Glass House (P) LTD. vs. Deputy Commissioner Of State Tax
Held
The High Court directed the appellate authority to dispose of the petitioner's stay petition within three months from the date of receipt of the judgment. It also ordered a stay on all coercive proceedings pursuant to the assessment order until the stay petition is decided.
Facts
The petitioner, aggrieved by an assessment order for the assessment year 2016-17, filed an appeal and a stay petition before the appellate authority. Fearing coercive recovery proceedings before the stay petition was decided, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be stayed pending the disposal of a stay application filed against an assessment order before the appellate authority.
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 WEDNESDAY, THE 27TH DAY OF OCTOBER 2021 / 5TH KARTHIKA, 1943 WP(C) NO. 23188 OF 2021 PETITIONER: M/S. CHIRAKEKKARAN GLASS HOUSE (P) LTD., DOOR NO.13/555, SAWMIL ROAD, KOORKENCHERY, THRISSUR-680 007, REPRESENTED BY ITS MANAGING DIRECTOR SUNNY ANTO.C. BY ADVS.SRI. K.J.ABRAHAM SRI. NIKHIL JOHN RESPONDENTS: 1 DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR DISTRICT-680 004. 2 JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE P.O.,THRISSUR DISTRICT-680 004. 3 DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR DISTRICT-680 004. BY SR. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23188 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.23188 of 2021 =-=-=-
The judgment continues below.
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