Manappuram Jewellers Limited vs. The Asst. Commissioner
Held
The High Court directed the Joint Commissioner (Appeals) to consider and pass appropriate orders on the petitioner's stay petition within two months. All recovery proceedings pursuant to the assessment order were ordered to be kept in abeyance until the stay petition is decided.
Facts
The petitioner filed an appeal and a stay petition against an assessment order issued by the Assistant Commissioner. Apprehending recovery of the amount imposed, the petitioner approached the High Court seeking expeditious disposal of the stay petition.
Key Issues
Whether the appellate authority should be directed to expeditiously dispose of a stay petition filed against an assessment order, and if interim protection from recovery should be granted during its pendency.
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 2ND DAY OF SEPTEMBER 2021 / 11TH BHADRA, 1943 WP(C) NO. 17765 OF 2021 PETITIONER: MANAPPURAM JEWELLERS LIMITED RITI JEWELLERY, VALAPPAD, THRISSUR-680 567, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER BASANT BHASKAR. BY ADV.S.ANIL KUMAR (TRIVANDRUM) ADV.RAHUL A. RESPONDENTS: 1 THE ASST. COMMISSIONER STATE GST DEPARTMENT, VADAKKANCHERRY, THRISSUR DISTRICT, PIN CODE-680 582. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR DISTRICT, PIN-680 004. DR.(ADV) THUSHARA JAMES, SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.17765/21 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.17765 of 2021 ----------------------------------------- Dated this the 2nd day of September, 2021 JUDGMENT Petitioner has preferred Ext.P2 appeal before the 2nd respondent challenging Ext.P1 order. Petitioner has also preferred Ext.P3 stay petition see
The judgment continues below.
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