M/S.Hungers End vs. The State Of Kerala
Held
The Court directed the appellate authority to consider and pass reasoned 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 an assessment order. Despite the pending stay petition, revenue recovery steps were initiated against the petitioner.
Key Issues
Whether revenue recovery steps can be initiated before a decision on a stay petition filed against an assessment order.
Sections Cited
Not specified
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 WEDNESDAY, THE 18TH DAY OF DECEMBER 2019 / 27TH AGRAHAYANA, 1941 WP(C).No.33909 OF 2019(K) PETITIONER/S: M/S.HUNGERS END, OPP.RESERVE BANK, ERNAKULAM NORTH, PIN- 682018, REPRESENTED BY ITS PROPRIETRIX MRS.SONIYA SIYAD. BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY SRI.K.N.KRISHNAN NAMBOOTHIRI SMT.K.J.VALSALA KUMARI RESPONDENT/S: 1 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695001. 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD, PIN- 682030. 3 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN- 682015. 4 THE DEPUTY TAHSILDAR, REVENUE RECOVERY KANAYANNUR TALUK, ERNAKULAM, PIN- 682011. GOVT. PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).33909/19 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together
The judgment continues below.
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