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

WP(C)/30745/2019HC KeralaGSTCNR KLHC01080288201911 December 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

AI SummaryPartly Allowed

Held

The Court extended the interim stay on recovery proceedings for two weeks to enable the petitioner to file a stay application. If filed, the appellate authority must decide the stay application within one month, with the stay continuing until then.

Facts

The petitioner filed an appeal against an assessment order under the Kerala Value Added Tax Act and was aggrieved by recovery steps initiated. The High Court had previously granted an interim stay on recovery to allow the petitioner to file a stay application before the appellate authority.

Key Issues

Whether the recovery proceedings should be stayed pending the decision on the petitioner's stay application before the appellate authority.

Sections Cited

None

AI-generated summary — verify with the full judgment below

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 11TH DAY OF DECEMBER 2019 / 20TH AGRAHAYANA, 1941 WP(C).No.30745 OF 2019(P) PETITIONER/S: PODIKUNJU MUSALIAR MEMORIAL CHARITABLE AND EDUCATIONAL TRUST REPRESENTED BY ITS CHAIRMAN SHRI ABDUL AZEEZ BY ADV. SRI.S.K.ADHITHYAN RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KUNDARA, KOLLAM 691 501 2 THE DEPUTY COMMISSIONER (APPEALS) TAX COMPLEX, ASRAMOM P.O, STATE GOODS AND SERVICES TAXES DEPARTMENT, KOLLAM 691 013 3 THE DEPUTY TAHSILDAR, KOLLAM TALUK, CIVIL STATION, KOLLAM 691 001 GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.30745/19 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the 2nd respondent. He has approached this Court aggrieved by the recovery steps initiated against him through Ext.P3 notice.

When the matter came up for admission, taking note of the fact that no stay application had been filed by the petitioner before the 2nd responden

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.