Bunge INDIA PVT. LTD. vs. The Deputy Commissioner
Held
The Court condoned the delay of 6 days in filing the appeal. It directed the appellate authority to consider and pass reasoned orders on the stay petition within three months. Recovery steps were ordered to be kept in abeyance until the stay petition is decided.
Facts
The petitioner filed an appeal against an assessment order and a delay condonation application. Despite the pending stay petition, recovery steps were initiated by the respondents. The delay in filing the appeal was only 6 days.
Key Issues
Whether the delay in filing the appeal should be condoned and whether recovery steps should be stayed pending the decision on the stay petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 22ND DAY OF DECEMBER 2020 / 1ST POUSHA, 1942 WP(C).No.28983 OF 2020(W) PETITIONER/S: BUNGE INDIA PVT. LTD. OLD PRIYA BISCUIT BUILDING, 7/119, ERAMALLOOR, PIN - 688 537, REPRESENTED BY ITS AUTHORISED SIGNATORY SMT. INDU DEEPAK. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.G.REMADEVI SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENT/S: 1 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE - I, ERNAKULAM, PIN - 682 015. 2 THE JOINT COMMISSIONER (APPEALS) SGST COMPLEX, PERUMANOOR P. O., ERNAKULAM, PIN - 682
OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28983 OF 2020(W) 2 JUDGMENT
Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 delay condonation application and Ext.P4 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are t
The judgment continues below.
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