Golden San Tourist Inn vs. Commercial Tax Officer
Held
The Court directed the Sales Tax Appellate Tribunal to consider the petitioner's interlocutory applications, including the delay condonation petition, at the earliest and pass orders within one month. Coercive steps were to be deferred until then.
Facts
The petitioner filed statutory appeals with significant delay and stay petitions. They complained that coercive steps were being taken by the respondent authority before their interlocutory applications, including the delay condonation petition, were considered by the appellate forum.
Key Issues
Whether coercive steps can be taken against an assessee while their delay condonation and stay petitions are pending before the appellate authority.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 07TH DAY OF DECEMBER 2018 / 16TH AGRAHAYANA, 1940 PETITIONER: GOLDEN SAN TOURIST INN, NEAR SOUTH POLICE STATION, ALAPPUZHA-688001. (REPRESENTED BY SMT. KADEEJA, POWER OF ATTORNEY HOLDER OF SRI. MUHAMMED ILLIAS, PROPRIETOR. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER, LUXURY TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA -688001. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM-691021. 3 SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, SALES TAX COMPLEX NAGAMPADAM, KOTTAYAM-686001. (REPRESENTED BY THE ASSISTANT SECRETARY) 4 INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES , ALAPPUZHA - 688001. SMT. M.M. JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the proceedings for the years 2012-2013 and 2013-2014. It filed Exts.P6 and P7 statutory
The judgment continues below.
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