P.M.Alikunju vs. The State Tax Officer-Iind Circle
Held
The Court condoned the delay in filing the appeals and directed the appellate authority to consider the stay petitions within one month. Recovery steps were ordered to be kept in abeyance until the stay petitions are decided.
Facts
The petitioner filed appeals against assessment orders under the Central Sales Tax Act along with delay condonation and stay petitions. Despite pending stay petitions, recovery steps were initiated by the respondents.
Key Issues
Whether recovery steps can be initiated before the disposal of stay petitions filed along with appeals, and whether the delay in filing appeals should be condoned.
Sections Cited
Central Sales Tax 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 WEDNESDAY, THE 11TH DAY OF DECEMBER 2019 / 20TH AGRAHAYANA, 1941 WP(C).No.33787 OF 2019(W) PETITIONER/S: P.M.ALIKUNJU, AGED 38 YEARS PROPRIETOR,RADIUS PLYWOODS, ODAKKALI, KOTTACHIRA, METHALA P O, PERUMBAVOOR, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER, ANEESHA K.A, BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENT/S: 1 THE STATE TAX OFFICER-IIND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE DEPUTY COMMISSIONER, MATTANCHERY ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR-683542. 2 THE ASSISTANT COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM- 682015. 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS ANS SERVICES TAX DEPARTMENT, KERALA, MUVATTUPUZHA-686669. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.33787 OF 2019 2 JUDGMENT Against Exts.P1 to P5 assessment orders under the Central Sales Tax Act, the petitioner has preferred Exts.P6 to P10 appeals together with Exts.P11 to P15 delay cond
The judgment continues below.
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