Festoon Props And Rentals LLP vs. The State Tax Officer
Held
The High Court directed the appellate authority to expeditiously consider and pass orders on the petitioner's appeal (Ext.P11) within six weeks. It also granted an interim stay on all recovery steps, including lifting the lien on the petitioner's bank account, until the appeal order is passed and communicated.
Facts
The petitioner challenged a penalty order issued under Section 130 of the GST Act and subsequently filed an appeal against it. During the appeal's pendency, recovery steps were initiated, including a lien on the petitioner's bank account, prompting the petitioner to seek relief.
Key Issues
Whether the appellate authority should be directed to expeditiously dispose of an appeal against a penalty order, and whether recovery steps should be stayed during the appeal's pendency.
Sections Cited
Section 130, Section 122
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 TUESDAY, THE 25TH DAY OF AUGUST 2020 / 3RD BHADRA, 1942 WP(C).No.16279 OF 2020(H) PETITIONER: M/S.FESTOON PROPS AND RENTALS LLP CC. 37/547A1, EZHUTHULLI BUILDINGS, MUTTATHIL LANE, KADAVANTHARA, KOCHI 682 020 , REPRESENTED BY BY IS PARTNER SRI. ANUP JOY. BY ADVS. SMT.M.K.HAJARA SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SHRI.KIRAN RAMACHANDRAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, SQUAD NO. II, STATE GOODS AND SERVICES TAX, DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001. 2 THE ASSISTANT STATE TAX OFFCIER, SQUAD NO. II, STATE GOODS AND SERVICES TAX, DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001. 3 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX, DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001. 4 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX, DEPARTMENT, STATE GST COMPLEX, SGST COMPLEX, THEVARA, PERUMANOOR P.O. ERNAKULAM 682 015. 5 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM 695 002. 6 UNION OF INDIA, REPRESENTED BY SECRETARY, FINA
The judgment continues below.
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