Deepak Dharmapalan vs. The State Tax Officer
Held
The Court directed the appellate authority to consider and pass reasoned orders on the stay petition within one month. Until then, recovery proceedings and prohibitory orders freezing bank accounts were kept in abeyance.
Facts
The petitioner filed an appeal and a stay petition against an assessment order. Before the stay petition was considered, recovery steps were initiated, including freezing the petitioner's bank accounts.
Key Issues
Whether recovery steps can be taken before a stay petition is decided. The urgency of considering a stay petition when recovery actions are initiated.
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 FRIDAY, THE 13TH DAY OF DECEMBER 2019 / 22ND AGRAHAYANA, 1941 WP(C).No.34264 OF 2019(G) PETITIONER/S: DEEPAK DHARMAPALAN AGED 32 YEARS PROPRIETOR, M/S.PRAKASH ENGINEERING & TECHNOLOGY, EATTATH HOUSE, PERINJANAM, THRISSUR-680686. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, KODUNGALLUR, THRISSUR-680064. 2 THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), TAX COMPLEX, POOTHOLE, THRISSUR-680004. 3 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT KERALA, IRINJALAKUDA, THRISSUR-680125. 4 THE BRANCH MANAGER, FEDERAL BANK, MOONNUPEEDIKA BRANCH, MAM BUILDING, KAIPAMANGALAM.P.O., THRISSUR - 680681. 5 THE BRANCH MANAGER, SYNDICATE BANK, IRINJALAKUDA BRANCH, 18/357-CRAI, VELLANIKKARAN BUILDING, IRINJALAKUDA, THRISSUR- 680121. OTHER PRESENT: GP DR. THUSHARA JAMES, SC, R.S KALKURA ( FOR R5) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No. 34264/19 2 JUD
The judgment continues below.
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