BharatTaxGST

K.Anilkumar vs. The Asst. Commissioner Of State Tax

WP(C)/13758/2021HC KeralaGSTCNR KLHC01036958202112 July 2021Bench: HONOURABLE MR. JUSTICE A.M.BADAR4 pages
AI SummaryAllowed

Held

The High Court directed the appellate authority to decide the petitioner's stay petition within two months. It further ordered that all recovery proceedings pursuant to the assessment order be kept in abeyance until the stay petition is disposed of.

Facts

The petitioner challenged an assessment order for the year 2018-2019 by filing an appeal and a stay petition before the appellate authority. During the pendency of the stay petition, the respondents initiated recovery proceedings based on the assessment order.

Key Issues

The key legal issue was whether recovery proceedings should be kept in abeyance while an appeal and a stay application against an assessment order were pending before the appellate authority.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 12TH DAY OF JULY 2021 / 21ST ASHADHA, 1943 WP(C) NO. 13758 OF 2021 PETITIONER: K.ANILKUMAR AGED 66 YEARS PROPRIETOR,HOTEL AMBALAKKARA, VELIYAM,KOTTARAKKARA, KOLLAM DISTRICT. BY ADV HARISANKAR V. MENON RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,KOTTARAKKARA, KOLLAM-691001. 2 THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT, KOLLAM-691001. 3 THE DEPUTY TAHSILDAR, KOTTARAKKARA TALUK OFFICE, KOTTARAKKARA-691506,KOLLAM DISTRICT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13758 OF 2021 2

JUDGMENT Learned Government Pleader appears for all the respondents.

2.

Heard both sides. Challenging the assessment order for the year 2018-2019, Ext.P1, the petitioner preferred an appeal along with stay petition at Ext.P2 and P3 before the 2nd respondent. During pendency of the appeal, the respondents are resorting to the recovery of the amount assessed vide assessment order at Ext.P1. 3. After hearing both parties, this Court is of the considered opinion that t

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.