K.Anilkumar vs. The Assistant Commissioner Of State Tax

WP(C)/13794/2021HC KeralaGSTCNR KLHC01037028202112 July 2021Bench: HONOURABLE MR. JUSTICE A.M.BADAR3 pages

For Petitioner: HARISANKAR V. MENON, MEERA V.MENONFor Respondent: SPLGP.SMT.THUSHARA JAMES

AI SummaryAllowed

Held

The High Court directed the appellate authority to decide the petitioner's stay petition within two months from the date of communication of the judgment. It further ordered that all recovery proceedings initiated against the petitioner 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 this stay petition, the respondents initiated recovery proceedings against the petitioner.

Key Issues

Whether recovery proceedings should be kept in abeyance when a stay application against an assessment order is pending before the appellate authority, and if the appellate authority should be directed to decide the stay application in a time-bound manner.

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. 13794 OF 2021 PETITIONER: K.ANILKUMAR AGED 66 YEARS PROPRIETOR, HOTEL AMBALAKKARA, VELIYAM, KOTTARAKKARA, KOLLAM DISTRICT BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: THE ASST. COMMISSIONER OF STATE TAX STATE GOODS & SERVICES TAX DEPARTMENT, KOTTARAKKARA, KOLLAM-6910001 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOLLAM-691001 THE DEPUTY TAHASILDAR, KOTTARAKKARA TALUK OFFICE, KOTTARAKKARA-691506, KOLLAM DISTRICT OTHER PRESENT: SPLGP.SMT.THUSHARA JAMES 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. 13794 OF 2021 2

JUDGMENT Learned Government Pleader appears for all the respondents.

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 bo

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.