M/S. Sannidhan Bar & Restaurant vs. The Deputy Commissioner Of State Tax
Held
The Court directed the appellate authority to consider and pass orders on the stay petition within two months. Until a decision is taken, coercive proceedings against the petitioner are to be kept in abeyance.
Facts
The petitioner received an assessment order and filed an appeal and a stay petition. The petitioner apprehended coercive proceedings before the stay petition was considered.
Key Issues
Whether coercive proceedings should be stayed pending consideration of a stay petition filed along with an appeal against an assessment order.
Sections Cited
Section 7
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944 WP(C) NO. 41268 OF 2022 PETITIONER: M/S. SANNIDHAN BAR & RESTAURANT, SOUTH BAZAR, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, M.N. GIRISH, S/O. M. BHARATHAN, AGED 69 YEARS, RESIDING AT MOOLIYIL HOUSE, CIVIL STATION P.O., KANNUR-670 002. BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KANNUR-670 002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE-673 006. ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 41268 OF 2022 2 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2021-22, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petit
The judgment continues below.
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