Sunpaul Dezira Projects Private Limited vs. The State Tax Officer (Works Contract)
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 the prohibitory order freezing the bank account were kept in abeyance, allowing the petitioner to operate the account.
Facts
The petitioner filed an appeal and a stay petition against an assessment order. Despite the pending stay petition, revenue recovery steps were initiated, including freezing the petitioner's bank account.
Key Issues
Whether revenue recovery steps can be taken before a decision on a stay petition is made. The legality of freezing a bank account while a stay petition is pending.
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.33922 OF 2019(M) PETITIONER/S: SUNPAUL DEZIRA PROJECTS PRIVATE LIMITED 1ST FLOOR, DOOR NO. IX/534 D, DEVIKRIPA COMPLEX, NH- 49, MARADU, ERNAKULAM - 682 034, REPRESENTED BY ITS MANAGING DIRECTOR SRI. SUNNY PAUL. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, ERNAKULAM - 682 015. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, ERNAKULAM - 682 015. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION KAKKANAD - 682 030. 4 THE CHIEF MANAGER, CANARA BANK, TRIPUNITHURA BRANCH, TRIPUNITHURA, ERNAKULAM - 682 301. GOVT. PLEADER DR.THUSHARA JAMES SC FOR R4 SRI.GOPIKRISHNAN NAMBIAR 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.33922/19 2 JUDGMENT Against Ext.P1 a
The judgment continues below.
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