Wintime Imports And Exports vs. The State Tax Officer
Held
The Court directed the appellate authority to consider the stay petition within one month and kept recovery steps in abeyance until then.
Facts
The petitioner filed an appeal and a stay petition 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 in an appeal against an assessment order.
Sections Cited
CST 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 FRIDAY, THE 06TH DAY OF DECEMBER 2019 / 15TH AGRAHAYANA, 1941 WP(C).No.33360 OF 2019 PETITIONER/S: WINTIME IMPORTS AND EXPORTS PALAMATTAM HOUSE, PIRALIMATTAM KARA, KADALIKADU - 686 670, ERNAKULAM DISTRICT, REPRESENTED BY MRS. AJI METTO - MANAGING PARTNER. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT/S: 1 THE STATE TAX OFFICER FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI - 682 002, ERNAKULAM DISTRICT. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P. O., ERNAKULAM - 682 015, ERNAKULAM DISTRICT. P GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.33360 OF 2019 2 JUDGMENT Against Ext.P1 assessment order under the CST Act, the petitioner has preferred Ext.P3 appeal together with Ext.P4 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the pe
The judgment continues below.
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