M/S. Saves Technologies Private Limited vs. The Assistant Commissioner (Assessment)
Held
The Court directed the Deputy Commissioner (Appeals) to consider and pass orders on the stay petition within one month. Until the stay petition is decided, all recovery steps against the petitioner were ordered to be kept in abeyance.
Facts
The petitioner challenged recovery proceedings initiated after a penalty order, despite having filed an appeal and a stay petition before the Deputy Commissioner (Appeals). The petitioner's grievance was that recovery steps were being taken while the appeal and stay petition 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 before proceeding with recovery.
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. SAVEX TECHNOLOGIES PRIVATE LIMITED 39/4208 A & B PRAKASH BHAVAN, RAVIPURAM ROAD, ERNAKULAM, KOCHI-682 016, REPRESENTED BY ITS V.BIJUKUMAR, MANAGER.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-II, ERNAKULAM-682 013. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 013. BY SPL 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: sdr/- ----------------------------
Appendix — schedule of exhibits
The judgment continues below.
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