Sunrise Institute Of Medical Science (P) LTD. vs. State Tax Officer
Held
The High Court directed the appellate authority to pass final orders on the appeal within two months. It further ordered that the recovery steps initiated through the revenue recovery notice be kept in abeyance until the appellate order is passed and communicated to the petitioner.
Facts
The petitioner filed an appeal against an assessment order issued under the KVAT Act. While the appeal was pending and orders were yet to be communicated, a revenue recovery notice was issued to recover the amounts confirmed by the assessment order.
Key Issues
The primary issue was whether revenue recovery proceedings could be initiated and continued against the petitioner while their statutory appeal against the underlying assessment order was pending and undecided.
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 THURSDAY, THE 26TH DAY OF NOVEMBER 2020 / 5TH AGRAHAYANA, 1942 WP(C).No.26175 OF 2020(V) PETITIONER/S: SUNRISE INSTITUTE OF MEDICAL SCIENCE (P) LTD., SEAPORT AIRPORT ROAD, MAVELIPURAM, KAKKANAD, KOCHI- 682030, REPRESENTED BY ITS MANAGING DIRECTOR PARVEEN HAFIS. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GST DEPARTMENT, KALAMASSERY, ERNAKULAM-682024. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, ERNAKULAM, KOCHI-682015. 3 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI-682030. OTHER PRESENT: GP:DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26175 OF 2020(V) 2 JUDGMENT Against Ext.P1 assessment order under the KVAT Act the petitioner has preferred Ext.P2 appeal before the 2nd respondent. It is stated that the appeal was already heard and while orders are yet to be communicated in the appeal, Ext.P5 Revenue Recovery Notice has been issued to
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.