Artech Realtors PVT LTD. vs. The Dy. Commissioner (Works Contract)
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petition within three 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
Artech Realtors Pvt Ltd challenged an assessment order for the year 2016-17 by filing an appeal and 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
The key issue was whether coercive recovery proceedings should be stayed until the appellate authority decided the petitioner's application for stay against an assessment order.
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. 23149 OF 2021 PETITIONER: ARTECH REALTORS PVT LTD., THYCAUD, THIRUVANANTHAPURAM-695014, REPRESENTED BY ITS MANAGING DIRECTOR SRI.T.S.ASOK. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.RAHUL A. SMT.APARNA ANIL SRI.SABU C.J RESPONDENTS: 1 THE DY. COMMISSIONER (WORKS CONTRACT), STATE GST DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM – 695 002. 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 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. 23149 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.23149 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 27th day of October, 2021
JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-17, petitioner h
The judgment continues below.
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