M/S. SANNIDHAN BAR & RESTAURANT vs. THE DEPUTY COMMISSIONER OF STATE TAX

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WP(C)/33974/2022HC KeralaKLHC01072520202228 October 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Court directed the appellate authority to consider and pass orders on the stay petition within six weeks. Until then, the revenue recovery proceedings were to be kept in abeyance.

What were the facts?

The petitioner received an assessment order for the year 2020-2021 and filed an appeal with a stay petition. While the stay petition was pending, a revenue recovery notice was issued.

What were the issues?

Whether revenue recovery proceedings can be initiated while a stay petition is pending before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 7

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 28TH DAY OF OCTOBER 2022 / 6TH KARTHIKA, 1944 WP(C) NO. 33974 OF 2022 PETITIONER: M/S. SANNIDHAN BAR & RESTAURANT SOUTH BAZAR, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, M.N. GIRISH, S/O. M. BHARATHAN, AGED 69 YEARS, RESIDING AT MOOLIYIL HOUSE, CIVIL STATION P.O., KANNUR-, PIN – 670 002. BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KANNUR-670 002. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE-673 006. OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.33974/2022 2

JUDGMENT The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala General Sales Tax Act, for the assessment year 2020-2021. Aggrieved by the same, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. Pending consideration of the stay petition by the 2nd respondent, petitioner has been served with Ext.P4 revenue recovery notice prompting the petitioner to file the present writ petition.

2.

Heard the learned Senior Government Pleader also.

3.

Having regard to the facts and circumstances of the case and considering the limited nature of the relief sought for by the petitioner, this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed in Ext.P1 appeal within a period of six weeks from the date of receipt of a certified copy this judgment. Till such time as orders are passed on Ext.P3, Ext.P4 revenue recovery proceedings shall be kept in abeyance. GOPINATH P. JUDGE ats

W.P.(C)No.33974/2022 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 33974/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY LST RESPONDENT FOR THE YEAR 2020-21 DATED 28.06.2022 Exhibit P2 A TRUE COPY OF THE APPEAL FILED AGAINST IN EXT.PL ORDER DATED 16.08.2022 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 0- 3 .09.2022 Exhibit P4 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 1 ST RESPONDENT DATED 31.08.2022

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