Biju.T.C vs. The State Tax Officer

WP(C)/10189/2019HC KeralaGSTCNR KLHC01025839201902 April 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

For Petitioner: SRI.P.N.DAMODARAN NAMBOODIRI, SHRI. HRITHWIK D. NAMBOOTHIRI

AI SummaryAllowed

Held

The High Court directed the Deputy Commissioner (Appeals) to consider and dispose of the petitioner's stay petition within two months. It also granted an interim stay on recovery proceedings for the same period.

Facts

The petitioner received a penalty order for the year 2012-13 and subsequently filed a first appeal along with a stay petition before the Deputy Commissioner (Appeals). The writ petition was filed seeking a direction for the expeditious disposal of this stay petition.

Key Issues

The key legal issue was whether the appellate authority should be directed to expeditiously dispose of a stay petition and if interim protection from recovery proceedings should be granted pending such disposal.

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 TUESDAY ,THE 02ND DAY OF APRIL 2019 / 12TH CHAITHRA, 1941 WP(C).No. 10189 of 2019 PETITIONER: BIJU.T.C AGED 44 YEARS M/S.T.C.GOLD,MISSION QUARTERS, THRISSUR DIST.-680306. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER O/O THE STATE TAX OFFICER,4TH CIRCLE, SGST DEPARTMENT,POOTHOLE, THRISSUR-680004. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, POOTHOLE,THRISSUR-680004. 3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT,POOTHOLE, THRISSUR-680004. SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10189 of 2019 2

JUDGMENT Heard Sri. P.N. Damodaran Namboodiri, 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.P3 stay petition expeditiously.

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

The judgment continues below.

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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.