M/S. Kunnel Engineers And Contractors PVT . LTD. vs. The Deputy Commissioner (Works Contract)

WP(C)/10341/2021HC KeralaGSTCNR KLHC01028513202130 April 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages

For Petitioner: SRI.S.ANIL KUMAR (TRIVANDRUM), SHRI.RAHUL A., SMT.APARNA ANIL

AI SummaryAllowed

Held

The High Court directed the Joint Commissioner (Appeals) to dispose of the petitioner's stay petition within six weeks. Pending the disposal of the stay petition, the Court ordered that no coercive steps shall be initiated against the petitioner.

Facts

The petitioner challenged an assessment order and demand notice for the year 2014-15 by filing an appeal and a stay petition before the appellate authority. Fearing coercive recovery of the imposed tax, the petitioner sought a High Court direction for the expeditious disposal of their appeal.

Key Issues

The key legal issue was the petitioner's apprehension of coercive tax recovery pending the disposal of their appeal and stay petition, and the need for a direction to the appellate authority for timely consideration of the stay application.

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 BECHU KURIAN THOMAS FRIDAY, THE 30TH DAY OF APRIL 2021/10TH VAISAKHA, 1943 W.P.(C)No.10341 OF 2021(P) PETITIONER: M/S.KUNNEL ENGINEERS AND CONTRACTORS PVT. LTD., 3RD FLOOR, PUTHOORAN PLAZA, KPCC JN., M.G.ROAD, KOCHI, REPRESENTED BY ITS DIRECTOR, K.J.FRANCIS XAVIER. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT), STATE GST DEPARTMENT, MATTANCHERRY, KOCHI - 682 002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI - 682 015. PUBLIC PROSECUTOR, SMT.PRINCY XAVIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.10341 OF 2021(P) 2

JUDGMENT Petitioner seeks for a direction to dispose of Ext.P2 appeal, which challenges the assessment order dated 18.2.2021 for the year 2014-15.

Petitioner apprehends recovery of tax imposed under Ext.P1.

Taking note of the fact that Ext.P3 stay petition has been filed, I direct the 2nd respondent to dispose of Ext.P3 stay petition as expeditiously as possible, at any rate, within a period of six

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.