Premier Paper Distributors vs. The Assistant Commissioner
Held
The Court directed the appellate authority to 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 and a stay petition against an assessment order. Despite the pending stay petition, recovery steps were initiated by the respondents.
Key Issues
Whether recovery steps can be taken before a stay petition is considered. The urgency of deciding a stay petition.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942 WP(C).No.28572 OF 2020(V) PETITIONER: PREMIER PAPER DISTRIBUTORS T.C.25/2531, M.G.ROAD, THIRUVANANTHAPURAM 695 001, REP.BY ITS PROPRIETOR A.BANSI BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (NOW RE-DESIGNATED AS DEPUTY COMMISSIONER), STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002 2 THE DEPUTY COMMISSIONER (APPEALS) (NOW RE-DESIGNATED AS JOINT COMMISSIONER (APPEALS)), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002 3 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002 BY GOVERNMENT PLEADER SMT.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28572 OF 2020(V) 2 J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal toget
The judgment continues below.
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