M/S. Kabani Regency (Yesar Regency) vs. The State Tax Officer -1
Held
The Court directed that recovery proceedings be kept in abeyance until a decision is taken on the stay petition. The appellate authority was directed to dispose of the stay petition within six weeks after hearing the petitioner.
Facts
The petitioner filed an appeal against an assessment order and an application for stay. While the stay petition was pending, recovery proceedings were initiated. The petitioner sought to keep recovery proceedings in abeyance until the stay petition was decided.
Key Issues
Whether recovery proceedings can be initiated while a stay petition is pending before the appellate authority. The court's decision on the stay petition will be subject to other pending matters regarding interest on turnover tax.
Sections Cited
Kerala General Sales Tax Act, 1963
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 28TH DAY OF NOVEMBER 2022 / 7TH AGRAHAYANA, 1944 WP(C) NO. 38222 OF 2022 PETITIONER: M/S. KABANI REGENCY (YESAR REGENCY), KARIMUGAL, ERNAKULAM -682 303, REPRESENTED BY ITS MANAGING PARTNER SRI. C.K. SHAJI, PIN - 682303 BY ADVS. AJI V.DEV M.G.SHAJI ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER -1 STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE, MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542 2 THE JOINT COMMISSIONER [APPEALS], STATE GOODS AND SERVICES TAX DEPARTMENT SGST COMPLEX,THEVARA, ERNAKULAM -, PIN - 682015 3 THE DEPUTY COMMISSIONER, REVENUE RECOVERY,STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, MUDAVOOR P.O, MUVATTUPUZHA -, PIN - 686669 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.38222/2022 -2- J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala General Sales Tax Act, 1963 for the assessment year 2020 – 2021. The petitioner filed Ext.P2 appeal before the 2nd re
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.
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.