Axis Bank Limited vs. The State Of Kerala
Held
The Court disposed of the writ petition without expressing any opinion on the merits of the matter. It directed the respondents (The State of Kerala and The Assistant Commissioner of State Tax/SGST) to consider the stay application filed along with the appeal against the order dated July 19, 2019, and the acquisition order dated October 17, 2019, in accordance with the law. An opportunity of being heard was to be afforded to the petitioner. Pending the disposal of the stay application, an interim stay was granted on the demand notice dated February 3, 2020. This interim stay was explicitly stated to be only until the disposal of the stay application.
Facts
The petitioner, Axis Bank Limited, filed a writ petition before the Kerala High Court due to the non-disposal of its appeal (No. 48/2020) and a stay application filed on January 6, 2020. The appeal was against an order dated July 19, 2019, and an acquisition order dated October 17, 2019, which dismissed a rectification application. During the pendency of the appeal and stay application, the petitioner received a demand notice dated February 3, 2020. The petitioner sought a direction for the disposal of its pending appeal and stay application.
Key Issues
1. Whether the Court should direct the respondents to consider the stay application filed along with the appeal against the order dated July 19, 2019, and the acquisition order dated October 17, 2019, dismissing the rectification application. Petitioner's contention: The petitioner argued that its appeal and stay application have been pending without disposal, and it has received a subsequent demand notice, exacerbating its predicament. It sought a direction for the expeditious disposal of the pending proceedings. Revenue's contention: The judgment does not record any specific arguments made by the revenue or state respondents.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 14TH DAY OF FEBRUARY 2020 / 25TH MAGHA, 1941 WP(C).No.4308 OF 2020(K) PETITIONER: AXIS BANK LIMITED 41/419 GROUND FLOOR, CHICAGO PLAZA, RAJAJI ROAD, ERNAKULAM, KERALA-682035, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. MANOJ KUMAR R BY ADVS. SRI.NAVOD PRASANNAN PATTALI SRI.K.V.KRISHNAKUMAR RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE ASSISTANT COMMISSIONER OF STATE TAX/SGST. SPECIAL CIRCLE - II, ERNAKULAM, KOCHI, KERALA. 3 THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAX DEPARTMENT, ERNAKULAM. OTHER PRESENT: SMT M.M.JASMINE,GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.4308 OF 2020 -2- JUDGMENT Petitioner has approached this Court expressing predicament of non-disposal of the appeal No.48/2020 moved along with the application for stay dated 06.01.2020 against the order dated 19.07.2019 Ext.P1 and acquisition order dated 17.10.2019 dismissing the rectification application.
The learned counsel for the petitio
The judgment continues below.
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