Abhijith Mohan vs. The Assistant Commissioner
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 08TH DAY OF APRIL 2021 / 18TH CHAITHRA, 1943 WP(C).No.8902 OF 2021(K) PETITIONER: ABHIJITH MOHAN, PROPRIETOR, M/S GLOBAL FOODS, MANGAD P. O., KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, SECOND CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, KOLLAM - 691 001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM - 691 001. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 8th day of April 2021 Heard learned counsel appearing for the petitioner.
The Central Sales Tax assessment for the year 2017-18 was completed by the assessing officer by the assessment order at Ext.P1. Feeling aggrieved by the said assessment order, the petitioner preferred appeal, Ext.P2 and stay petition, Ext.P3 before the 2nd respondent.
The grievance of the petitioner is to the effect that pending appeal and stay petition, the 1st respondent is taking steps for recovering the amount determined by the assessment order at Ext.P1. Learned counsel for the petitioner therefore submits that during the pendency of the appeal, recovery in pursuant to the assessment order at Ext.P1 be stayed.
Learned Government Pleader, after taking notice for respondents, submits that stay petition can be directed to be decided within a period of two months and till that time, recovery proceedings can be directed to be kept in abeyance. In this view of the matter, this writ petition is disposed of with a direction to the 2nd respondent to consider and decide the stay petition, Ext.P3 in the pending appeal, Ext.P2 by following due process of law within a period of two months from the date of communication of this judgment to him. The petitioner to furnish copy of the judgment to the 2nd respondent for compliance. Till disposal of the stay petition within the prescribed time frame given by this Court, recovery proceedings in pursuant to the assessment order at Ext.P1 should be kept in abeyance. A.M.BADAR JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER IS ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD.29.12.2020 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.22.03.2021. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.22.03.2021 RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
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.