M/S.Steel Max Rolling Mills LTD. vs. Assistant Commissioner
Held
The High Court directed the 2nd respondent to consider and dispose of the stay petition within two months and the appeal within four months. It also stayed the recovery proceedings initiated against the petitioner for a period of two months.
Facts
The petitioner, M/s. Steel Max Rolling Mills Ltd., filed an appeal and a stay petition before the 2nd respondent against an assessment order. While these were pending, the 3rd respondent initiated revenue recovery proceedings against the petitioner.
Key Issues
The key legal issue was the petitioner seeking a direction for the expeditious disposal of their pending appeal and stay petition by the appellate authority, along with a stay on ongoing revenue recovery proceedings.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF APRIL 2019 / 18TH CHAITHRA, 1941 WP(C).No. 11101 of 2019 PETITIONER/S: M/S.STEEL MAX ROLLING MILLS LTD. PETRONET ROAD, WISE PARK, KANJIKODE P.O, PALAKKAD REPRESENTED BY K. SHABIR, GENERAL MANAGER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE TAXES DEPARTMENT, TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001 2 DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PALAKKAD 678 001 3 ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001 OTHER PRESENT: SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.11101/2019 -2- J U D G M E N T Heard Sri P.S. Soman Pulladan, the learned counsel for the petitioner and Sri C.K. Govindan, the learned Senior Government Pleader for the respondents.
The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition and Ext.P2 appeal expedit
The judgment continues below.
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