M/S Hungers End vs. The State Of Kerala
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 is decided.
Facts
The petitioner filed an appeal and a stay application against an assessment 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.33397 OF 2019(Y) PETITIONER/S: M/S HUNGERS END, OPP.RESERVE BANK, ERNAKULAM NORTH,PIN-682 018, REPRESENTED BY ITS PROPRIETRIX MRS.SONIYA SIYAD BY ADVS. SOJAN MATHE SRI.V.C.CHARLY SRI.K.N.KRISHNAN NAMBOOTHIRI SMT.K.J.VALSALA KUMARI RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD, PIN-682 030. 3 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-682 015. 4 THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KANAYANNUR TALUK, ERNAKULAM, PIN- 682 011. GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.33397/19 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with an
The judgment continues below.
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