P.S.Kannan vs. The State Tax Officer

WP(C)/10336/2019HC KeralaGSTCNR KLHC01025881201903 April 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

AI SummaryAllowed

Held

The High Court directed the appellate authority (second respondent) to consider and dispose of the stay petition within two months and the appeal within six months. It also stayed the recovery proceedings for eight weeks.

Facts

The petitioner filed an appeal and a stay petition before the Deputy Commissioner (Appeals) against an assessment order for the year 2012-13. While these were pending, recovery proceedings were initiated by the Assistant Commissioner of State Tax.

Key Issues

The key issue was the delay in the disposal of the petitioner's appeal and stay petition by the appellate authority, leading to the initiation of recovery proceedings during their pendency.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 WP(C).No. 10336 of 2019 PETITIONER: P.S.KANNAN, PROPRIETOR, M/S. SACHINDRA POLYMER INDUSTRIES, VALLIVATTOM, THRISUSR DISTRICT, AGED 44, S/O. SACHINDRANATH. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, IRINJALAKUDA 680 125. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680 001. 3 THE ASST. COMMISSIONER OF STATE TAX, SGST DEPARTMENT, IRINJALAKUDA 680 125. SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 10336 of 2019

JUDGMENT Heard Sri.Harisankar V. Menon, the learned counsel for the petitioner and Sri. C.K Govindan, the learned Senior Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider an

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.