Steel Track vs. The Assistant Commissioner
Held
The Court directed the appellate authority to consider the delay condonation petition and, if delay is condoned, to pass orders on the stay petition expeditiously. Coercive proceedings were stayed until such orders were passed.
Facts
The petitioner filed an appeal against an assessment order and a delay condonation petition before the appellate authority. The petitioner apprehended coercive proceedings before their stay petition was considered.
Key Issues
Whether coercive proceedings should be stayed pending consideration of a delay condonation and stay petition before the appellate authority.
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 BECHU KURIAN THOMAS TUESDAY, THE 23RD DAY OF NOVEMBER 2021 / 2ND AGRAHAYANA, 1943 WP(C) NO. 26138 OF 2021 PETITIONER: STEEL TRACK KARUVILASSERY, MALA, THRISSUR, NOW AT 17/599, VIRTUE TOWER C BLOCK, PARA ROAD, KANJIKODE, PALAKKAD-678 621 REPRESENTED BY ITS MANAGING PARTNER, SRI. MOHAMMED NISTHAR P.Y. BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, GOVT. OFFICE, BUILDING COMPLEX, WADAKKANCHERY-680 582. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004. 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, IRINJALAKUDA-680 125. OTHER PRESENT: SRGP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26138 OF 2021 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 26138 of 2021 ---------------------------------------- Dated this the 23rd day of November, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relatin
The judgment continues below.
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