C.X. Jude vs. The Intelligence Officer
Held
The Court directed the appellate authority to consider the stay petition within one month. Recovery steps were ordered to be kept in abeyance until a decision on the stay petition is communicated.
Facts
The petitioner filed an appeal and a stay petition against a penalty order. However, recovery steps were initiated before the stay petition was considered.
Key Issues
Whether recovery steps can be taken before a stay petition is decided. The urgency of deciding the stay petition.
Sections Cited
Not Applicable
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 MONDAY, THE 09TH DAY OF DECEMBER 2019 / 18TH AGRAHAYANA, 1941 WP(C).No.33490 OF 2019(I) PETITIONER/S: C.X. JUDE AGED 50 YEARS PROPRIETOR, CHENNAT FURNITURE, KOLLASERRY ROAD, PALLURUTHY, KOCHI-682006. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO. II, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT KARUKUTTY-683576. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) COMMERCIAL TAXES COMPLEX, THEVARA, ERNAKULAM-682015. 3 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY, KOCHI-682002. 4 THE CHIEF MANAGER, STATE BANK OF INDIA, THOPPUMPADY BRANCH, P B NO. 843, PYARI JUNCTION, NELLIKKAL CHAMBERS, ERNAKULAM-682005. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.33490 OF 2019 2 JUDGMENT Against Ext.P1 penalty order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before
The judgment continues below.
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