Lulu Flight Kitchen (P) LTD. vs. The Intelligence Officer
Held
The Court directed the Joint Commissioner (Appeals) to consider and dispose of the stay petition expeditiously. Further proceedings pursuant to the penalty order were deferred until a decision on the stay petition.
Facts
The petitioner filed an appeal and a stay petition against a penalty order. The petitioner apprehended enforcement of the penalty order during the pendency of the appeal and stay petition.
Key Issues
Whether the proceedings pursuant to a penalty order should be deferred pending consideration of a stay petition filed along with an appeal.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 14TH DAY OF DECEMBER 2023 / 23RD AGRAHAYANA, 1945 WP(C) NO. 42071 OF 2023 PETITIONER: LULU FLIGHT KITCHEN (P) LTD. ROOM NO.1, 34/1000, NH-47, EDAPPALLY, KOCHI. REPRESENTED BY ITS DIRECTOR, NISHAD MUDAKKODIPARAMBU ASHARAFF., PIN - 682024 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. S.SHAINA RESPONDENTS: 1 THE INTELLIGENCE OFFICER INTELLIGENCE UNIT-III, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT EDAPPALLY. KOCHI., PIN - 682024 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT MATTANCHERRY., PIN - 682002 OTHER PRESENT: G.P. - SMT. JASMINE.M.M. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(c) 42071 OF 2023 2 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext P2 appeal and Ext P3 stay petition, within a time limit fixed by this Court.
Aggrieved by Ext.P1 penalty order, the petitioner has preferred Ext.P2 appeal before the 2nd respondent, along with Ext.P3 stay petition. The petitioner apprehend
The judgment continues below.
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