Vizag Exports vs. The Deputy Commissioner (Assessment)
Held
The High Court directed the Joint Commissioner (Appeals) to consider and decide the condonation of delay application and subsequently the stay petition within two months. It further ordered that recovery proceedings pursuant to the assessment order be kept in abeyance until these applications are disposed of.
Facts
M/s. Vizag Exports filed an appeal, an application for condonation of delay, and a stay petition against an assessment order for 2014-15, all pending before the Joint Commissioner (Appeals). Despite these pending applications, the respondents initiated recovery proceedings based on the assessment order.
Key Issues
The key issue was whether recovery proceedings could be pursued by the department while the assessee's appeal, condonation of delay application, and stay petition against the assessment order were pending before the appellate authority.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 26TH DAY OF MARCH 2021 / 5TH CHAITHRA, 1943 WP(C).No.7870 OF 2021(G) PETITIONER/S: M/S.VIZAG EXPORTS MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, ABHAYA MOHANAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM - 691 001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOLLAM - 691 001. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.7870 OF 2021 2 JUDGMENT Dated this the 26th day of March 2021
Heard both sides.
Against the assessment order at Ext.P1, the petitioner had preferred appeal, application for condonation of delay and the stay petition vide Exts.P2, P3 and P4 which are pending consideration before the 2nd respondent. In the meanwhile, according to the learned counsel for the petitioner, the respondents are seeking to recover the amount determined by the assessment order at Ext.P1. The petitioner
The judgment continues below.
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