Kunnel Engineers Contractors PVT LTD vs. The Deputy Commissioner (Works Contract)
Held
The High Court directed the Joint Commissioner (Appeals) to decide the petitioner's stay petition within a period of six weeks. It further ordered that all recovery proceedings initiated pursuant to the assessment order and demand notice shall be kept in abeyance until the stay petition is disposed of.
Facts
The petitioner, M/s. Kunnel Engineers Contractors Pvt Ltd, received an assessment order and a demand notice for the year 2015-16. Against these, the petitioner filed a statutory appeal along with a stay petition, which were pending before the Joint Commissioner (Appeals). The petitioner sought to prevent recovery of the assessed dues during the pendency of the stay petition.
Key Issues
The key legal issue was whether recovery proceedings for assessed GST dues should be stayed pending the disposal of a statutory appeal and a stay petition filed by the assessee 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 THURSDAY, THE 04TH DAY OF MARCH 2021 / 13TH PHALGUNA, 1942 WP(C).No.5670 OF 2021(G) PETITIONER/S: M/S.KUNNEL ENGINEERS 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 RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT) STATE GST DEPARTMENT, MATTANCHERRY, KOCHI-682002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI-682015. SMT THUSHARA JAMES -GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5670 OF 2021 2 JUDGMENT Dated this the 4th day of March 2021
Heard both sides.
As against the assessment order at Ext.P1, the petitioner has preferred Ext.P2 appeal along with stay petition at Ext.P3. Those proceedings are pending for consideration of the 2nd respondent. Learned counsel for the petitioner submits that the dues as assessed by the assessment order at Ext.P1 are sought to be released by the respondents durin
The judgment continues below.
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