Hotel Raj Residency(Ratana Inn (P) LTD) vs. Asst. Commissioner
Held
The High Court directed the Deputy Commissioner (Appeals) to consider and dispose of the petitioner's stay petition and appeal expeditiously, preferably within two months. It also stayed the recovery proceedings for two months.
Facts
The petitioner filed an appeal and a stay petition against an assessment order before the Deputy Commissioner (Appeals). While these were pending, recovery proceedings were initiated against the petitioner.
Key Issues
The key legal issue was the delay by the appellate authority in disposing of the petitioner's appeal and stay petition, and the initiation of recovery proceedings during this 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 WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 WP(C).No. 10408 of 2019 PETITIONER/S: HOTEL RAJ RESIDENCY(RATANA INN (P) LTD) N H 47, KALLUVATHUKKAL, KOLLAM, PIN - 691 578. REPRESENTED BY ITS MG. DIRECTOR SRI. THYAGARAJAN.D. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 ASST. COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, KOLLAM, PIN - 691 002 2 DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOLLAM, PIN - 691 002 3 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, KOLLAM, PIN - 691 002 4 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM, PIN - 695 001 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:
WP(C).No. 10408 of 2019 2 JUDGMENT Heard Sri.U.Balagangadharan, the learned counsel for the petitioner and Sri.C.K.Govindan, the learned Senior Government Pleader.
The petitioner prays for a direction to the 2nd respondent to consider and dispose of Ext.P3 stay petition and Ext.P2 appeal expeditiously.
Having regard to the c
The judgment continues below.
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