Sreepathi Indraprastha vs. The State Tax Officer-Ii
Held
The High Court directed that the revenue recovery proceedings initiated by Ext.P6 demand notice be kept in abeyance until the 2nd respondent (Deputy Commissioner (Appeals)) disposes of the pending stay petition and other applications within six weeks. The petitioner was instructed to cooperate with the appellate authority.
Facts
The petitioner challenged a best judgment assessment order (Ext.P1) by filing a statutory appeal (Ext.P3) along with applications for stay (Ext.P5) and condonation of delay (Ext.P4). Despite subsequently filing returns and paying tax and interest, revenue recovery proceedings (Ext.P6) were initiated, leading the petitioner to seek a stay from the High Court.
Key Issues
The primary legal issue was whether revenue recovery proceedings should be stayed when a statutory appeal, including applications for stay and condonation of delay, is 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 12TH DAY OF FEBRUARY 2021 / 23RD MAGHA,1942 WP(C).No.3732 OF 2021(N) PETITIONER: SREEPATHI INDRAPRASTHA SREEPATHI KAILASAM , XV 16/7 (SA 7), MAMMIYOOR, GURUVAYOOR, THRISSUR DISTRICT, PIN - 680 101, REPRESENTED BY ITS MANAGING PARTNER, SUNDER BHASKARAN. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENTS: 1 THE STATE TAX OFFICER-II STATE GOODS AND SERVICES TAX DEPARTMENT, CHAVAKKAD, THRISSUR, PIN - 680 506. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680 004. 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, IRINJALAKUDA, THRISSUR DISTRICT, PIN - 680 125. GP-- THUSHARA JAMES . THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.3732 OF 2021(N) 2 JUDGMENT Dated this the 12th day of February 2021 Heard both sides.
Ext.P1 assessment order is under challenge in a statutory appeal pending before the 2nd respondent. The stay petition in the appeal is also pending along with an application for condonation of delay. Accordi
The judgment continues below.
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