Manappuram Jewellers LTD. vs. The State Tax Officer (Investigation Branch)
Held
The Court directed the appellate authority to pass orders on the pending appeal within one month. Recovery steps were ordered to be kept in abeyance until the appeal order is communicated.
Facts
The petitioner filed an appeal against an assessment order, which was heard but no order was passed. Meanwhile, recovery steps were initiated against the petitioner.
Key Issues
The primary issue was the delay in passing an order on a pending appeal and the initiation of recovery proceedings during this period.
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 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942 WP(C).No.27315 OF 2020(L) PETITIONER: M/S.MANAPPURAM JEWELLERS LTD. 4/522, 1ST FLOOR MANAPPURAM HOUSE VALAPPAD P.O THRISSUR REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER BALU C.P.AGED 40, S/O.LATE C.B.PEETHAMBARAM BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT: 1 2 3 THE STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS AND SERVICES TAX DEPARTMENT THRISSUR-680001 THE JOINT COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT POOTHOLE, THRISSUR-680004 THE ASST. COMMISSIONER OF STATE TAX, SGST DEPARTMENT IRINJALAKUDA- 680 125, THRISSUR DISTRICT BY GOVERNMENT PLEADER DR.SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27315 OF 2020(L) 2 JUDGMENT Against Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal before the 2nd respondent. It is the case of the petitioner that the appeal itself was heard on 07.05.2020 but orders have not been passed. It is stated that in the meanwhile reco
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.