Continental Foods And Beverages vs. The Asst. State Tax Officer
Held
The High Court directed the appellate authority to consider and pass orders on the petitioner's appeal within two months. It further ordered that all recovery steps, including the encashment of the bank guarantee, be kept in abeyance until the appeal order is passed and communicated.
Facts
The petitioner filed an appeal and stay petition against an adjudication order passed under Section 129 of the GST Act. Before the appeal could be heard, the authorities initiated steps to enforce a bank guarantee furnished by the petitioner during the original adjudication.
Key Issues
The key legal issue was whether recovery proceedings, including the encashment of a bank guarantee, could be initiated or continued while an appeal and stay petition against an adjudication order under Section 129 were pending before the appellate authority.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 02ND DAY OF DECEMBER 2020 / 11TH AGRAHAYANA, 1942 WP(C).No.26738 OF 2020(N) PETITIONER/S: CONTINENTAL FOODS AND BEVERAGES THEKKUMCHERRY, PUTHUR, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, REEBA R. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT/S: 1 THE ASST. STATE TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, THEVARA, ERNAKULAM-682015. 2 THE STATE TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, THEVARA, ERNAKULAM-682015. 3 THE JOINT COMMISSIONER (APPEALS),STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM-682015. 4 THE BRANCH MANAGER PUTHUR, KOLLAM DISTRICT, PIN-691507. OTHER PRESENT: GP :THUSHARA JAMES, SC M GOPIKRISHNAN NAMBIAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26738 OF 2020(N) 2 JUDGMENT Against Ext.P6 adjudication order under Section 129, the petitioner has preferred Ext.P7 appeal and Ext.P8 stay petition before the 3rd respondent. It is the case of the petitioner tha
The judgment continues below.
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