P.Sahadevan Sons vs. The Assistant Commissioner-1
Held
The High Court directed the second respondent (Deputy Commissioner Appeals) to consider and dispose of the petitioner's stay petition expeditiously, preferably within two months. It also stayed the recovery proceedings initiated against the petitioner until the stay petition is decided.
Facts
The petitioner challenged an assessment order for the year 2013-14 by filing an appeal and a stay petition before the appellate authority. While the stay petition was pending, recovery proceedings were initiated against the petitioner.
Key Issues
The key legal issue was the delay by the appellate authority in disposing of a stay petition filed against an assessment order, leading to the initiation of recovery proceedings during its pendency.
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 FRIDAY, THE 05TH DAY OF APRIL 2019 / 15TH CHAITHRA, 1941 WP(C).No. 10730 of 2019 PETITIONER/S: P.SAHADEVAN SONS BAKERY AND BUTLERS SHOP. THONDAYAD, BYPASS NELLIKODE P.O., CALICUT 673 016. REPRESENTED BY SUJITH KUMAR PENOTHIL PROPRIETOR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER-1 SPECIAL CIRCLE-1, STATE GST DEPARTMENT, KOZHIKODE 673 006. 2 THE DEPUTY COMMISSIONER APPEALS, STATE GST DEPARTMENT, KOZHIKODE 673 006. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT KOZHIKODE 673 006. OTHER PRESENT: SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2- W.P.(C). No. 10730 of 2019 JUDGMENT
Heard Sri. P. Raghunathan, the petitioner's counsel and Sri.C.K.Govinda, the learned Government Pleader.
The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition, expeditiously.
Having regard to the circumstances of the case, the writ petition is disposed of directing the second respond
The judgment continues below.
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