M/S. Maxbond Industries vs. The Commercial Tax Officer
Held
The Court directed the Assistant Commissioner (Appeals) to consider the delay condonation and stay petitions within one month. Recovery actions were ordered to be kept in abeyance until an order was passed on the stay petition.
Facts
The petitioner challenged recovery proceedings initiated after an assessment order. The petitioner had filed an appeal and a stay petition, but recovery steps were being taken while these were pending.
Key Issues
Whether recovery proceedings can be initiated while an appeal and stay petition are pending before the appellate authority. The urgency of considering the stay petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 29TH DAY OF DECEMBER 2017/8TH POUSHA, 1939 ---------------------------- PETITIONER: ----------- M/S.MAXBOND INDUSTRIES, VIII/874, VADAKKARAPATHY PANCHAYAT, OZHALAPPATHY ATTEMPATHY, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, RIYAS.M.H.
BY ADVS.SRI.K.M.FIROZ SMT.M.SHAJNA SMT.UMMUL FIDA SRI.E.C.AHAMED FAZIL RESPONDENT(S): --------------
THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD - 678 101. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD - 679 502. 3. THE INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHITTUR, PALAKKAD - 678 101. 4. TAHSILDAR, CHITTUR, PALAKKAD - 678 101. 5. VILLAGE OFFICER, VADAKARAPATHY VILLAGE, CHITTUR, PALAKKAD - 678 556. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ -----------------------
The judgment continues below.
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