Novateur Electrical And Digital Systems PVT. LTD vs. The Intelligence Officer
Held
The High Court directed the Deputy Commissioner (Appeals) to consider and pass orders on the stay petition within one month. 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 a penalty order. Despite the pending stay petition, recovery steps were initiated by the respondents. The petitioner sought intervention from the High Court.
Key Issues
Whether recovery steps can be taken while a stay petition is pending before the appellate authority. The urgency of deciding the stay petition.
Sections Cited
Not Applicable
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 THURSDAY, THE 19TH DAY OF DECEMBER 2019 / 28TH AGRAHAYANA, 1941 WP(C).No.34990 OF 2019 PETITIONER/S: NOVATEUR ELECTRICAL AND DIGITAL SYSTEMS PVT. LTD J.B.MANJOORAN ESTATE, THIRD FLOOR, BYE PASS JUNCTION, EDAPPALLY-682024, ERNAKULAM DISTRICT, REPRESENTED BY MRS.RAJINI TOMY-AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.I, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT MINI CIVIL STATION AT ALUVA, PIN- 683001, ERNAKULAM DISTRICT. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P.O., ERNAKULAM-682015, ERNAKULAM DISTRICT. GOVT.PLEADER SMT.MM JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.34990/19 2 JUDGMENT Against Ext.P1 penalty order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, rec
The judgment continues below.
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