Artech Realtors PVT.LTD. vs. The Assistant Commissioner(Works Contract)
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 was decided and communicated to the petitioner.
Facts
The petitioner filed an appeal and a stay petition against an assessment order. Despite the pending stay petition, recovery steps were initiated. The petitioner sought a stay on recovery until the stay petition was decided.
Key Issues
Whether recovery steps can be taken before a stay petition is decided. Whether the appellate authority should expedite the decision on a stay petition.
Sections Cited
KVAT Act
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.34258 OF 2019(F) PETITIONER/S: ARTECH REALTORS PVT.LTD., THYCAUD, THIRUVANANTHAPURAM-695 014 REPRESENTED BY ITS MANAGING DIRECTOR T.S.ASOK. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER(WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002. 3 THE DEPUTY TAHSILDAR TALUK OFICE, THIRUVANANTHAPURAM-695 023. OTHER PRESENT: GP DR. THUSHARA JAMES 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.34258/19 2 JUDGMENT Against Ext.P1 assessment order under the KVAT Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the demand notice issued to the petitioner. It is the case of the petitioner that even prior to considering Ext.P3 stay petit
The judgment continues below.
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