Mohammed Sherief vs. The State Tax Officer
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 shall be kept in abeyance until a decision is taken on the stay petition.
Facts
The petitioner, aggrieved by an assessment order for the year 2014-2015, filed an appeal and a stay petition before the appellate authority. Fearing coercive recovery proceedings before the stay petition could be considered, the petitioner approached the High Court.
Key Issues
Whether coercive recovery proceedings should be stayed pending the disposal of a stay application filed before the appellate authority 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 THURSDAY, THE 21ST DAY OF OCTOBER 2021 / 29TH ASWINA, 1943 WP(C) NO. 22400 OF 2021 PETITIONER: MOHAMMED SHERIEF, PROPRIETOR, M/S. BAZ HOME APPLIANCES, PAZHAYATTINKUZHI, VADAKKEVILA, KOLLAM DISTRICT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, SECOND CIRCLE, KOLLAM - 691 001. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOLLAM - 691 001. 3 THE DEPUTY TAHSILDAR, TALUK OFFICE, KOLLAM - 691 001. ADV.DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22400 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.22400 of 2021 --------------------------------------- Dated this the 21st day of October, 2021 JUDGMENT Aggrieved by Ext.P1 assessment order
The judgment continues below.
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