Prasnathi Cashew Company PVT. LTD vs. The Deputy Commissioner (Assessment) Iii
Facts
The petitioner, PrasNathi Cashew Company Pvt. Ltd., is aggrieved by an order of assessment for the year 2016-17, passed by the 1st respondent, the Deputy Commissioner (Assessment) III, SGST Department. The petitioner has filed an appeal before the 2nd respondent, the Deputy Commissioner (Appeals), Commercial Taxes Department, along with a petition for stay of proceedings. The petitioner apprehends coercive recovery proceedings before their stay petition is considered and has therefore filed this writ petition before the High Court.
Held
The Court held that the petitioner is entitled to have their stay petition considered by the appellate authority. The Court directed the 2nd respondent, the Deputy Commissioner (Appeals), to consider and pass orders on the petitioner's stay petition (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner shall be kept in abeyance. The Court disposed of the writ petition with this direction.
Key Issues
1. Whether the petitioner is entitled to a stay of coercive proceedings pending the disposal of their stay petition before the appellate authority? The petitioner argued that they have filed an appeal and a stay petition before the 2nd respondent and are apprehending coercive action before the stay petition is considered. They sought a direction for the appellate authority to consider the stay petition expeditiously and to keep coercive proceedings in abeyance until then. The respondents did not record any specific arguments against this plea.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 13TH DAY OF OCTOBER 2021 / 21ST ASWINA, 1943 WP(C) NO. 22093 OF 2021 PETITIONER : PRASNATHI CASHEW COMPANY PVT. LTD MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR, B MOHANACHANDRAN NAIR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS : 1 THE DEPUTY COMMISSIONER (ASSESSMENT) III SPECIAL CIRCLE, SGST DEPARTMENT, KOLLAM-691 001. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOLLAM-691 001 BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22093 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.22093 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 13th day of October, 2021
JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-17, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been fi
The judgment continues below.
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