Lakshman And Company vs. The Deputy Commissioner -Iii

WP(C)/27587/2020HC KeralaGSTCNR KLHC01068791202011 December 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

AI SummaryAllowed

Held

The High Court directed the appellate authority to consider and pass reasoned orders on the stay petition within three months after hearing the petitioner. It also ordered that recovery steps against the petitioner be kept in abeyance until the stay petition is decided and communicated.

Facts

The petitioner filed an appeal and a stay petition against an assessment order issued under the Kerala Value Added Tax Act. Despite the pending stay petition, the respondents initiated recovery steps for the amounts confirmed by the assessment order.

Key Issues

The key legal issue was whether recovery proceedings could be initiated against an assessee when their stay application, filed along with an appeal against an assessment order, was still pending before the appellate authority.

Sections Cited

None

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.K.JAYASANKARAN NAMBIAR FRIDAY, THE 11TH DAY OF DECEMBER 2020 / 20TH AGRAHAYANA, 1942 WP(C).No.27587 OF 2020 PETITIONER: M/S.LAKSHMAN AND COMPANY KILIKOLLOOR, KOLLAM4, REPRESENTED BY ITS PARTNER, PRASHANT PRABHAKAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER -III STATE GST DEPARTMENT, SPECIAL CIRCLE, KOLLAM-691 001. 2 THE JOINT COMMISSIONER (APPEALS) SGST DEPARTMENT, KOLLAM-691 001. BY GOVERNMENT PLEADER SMT. PRIYA SHANAVAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27587 of 2020 2

J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

I have heard the learned counsel appearing for the petitioner and also the learned Go

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.