Podikunju Musaliar Memorial Charitable And Educational Trust vs. The State Tax Officer

WP(C)/34865/2019HC KeralaGSTCNR KLHC01090690201918 December 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

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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, recovery steps were initiated against the petitioner.

Key Issues

Whether recovery steps can be taken before a decision on a stay petition is made.

Sections Cited

None

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Cause title — parties, addresses and appearances

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.34865 OF 2019(G) PETITIONER: PODIKUNJU MUSALIAR MEMORIAL CHARITABLE AND EDUCATIONAL TRUST REPRESENTED BY ITS CHAIRMAN, SHRI.ABDUL AZEEZ BY ADV. SRI.S.K.ADHITHYAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT KUNDARA, KOLLAM-691501 2 THE DEPUTY COMMISSIONER (APPEALS) TAX COMPLEX, ASRAMOM.P.O STATE GOODS & SERVICES TAXES DEPARTMENT,KOLLAM, 691013 SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.34865 OF 2019 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 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

I have heard the learned counsel a

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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.