Deepak Narendran vs. The Assistant Commissioner Punalur
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's stay petition within three months. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner were ordered to be kept in abeyance.
Facts
The petitioner, aggrieved by an assessment order for the year 2018-19, 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 seeking intervention.
Key Issues
Whether coercive recovery proceedings should be stayed pending the appellate authority's decision on a stay petition filed against an assessment order, and if the High Court should direct the appellate authority to expedite the decision on the stay application.
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 13TH DAY OF OCTOBER 2021 / 21ST ASWINA, 1943 WP(C) NO. 22010 OF 2021 PETITIONER: DEEPAK NARENDRAN PROPRIETOR, M/S. NARENDRA REGENCY, PUNALUR, KOLLAM DISTRICT BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER PUNALUR STATE GST DEPARTMENT, PUNALUR-691 305 2 THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, KOLLAM-691 001 BY DR.THUSHARA JAMES, SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.22010/21 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.22010 of 2021 ---------------------------------------- Dated this the 13th day of October, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal before the second 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. P
The judgment continues below.
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