The Kerala High Court stayed the recovery proceedings till final decision of appeal against Goods and Service Tax ( GST ) Order. The Court dismissed the writ petition as withdrawn, with liberty to the petitioner to file the appeal against the impugned order.
Sri Dheeraj Krishnan Perot, Smt Vineetha A A, Sri Sreerag S, Smt Arya Devasia, Smt Megha and Smt Sreepriya K U appeared for the petitioner. Smt Jasmin M M appeared for the respondent.
Yem Pee Yen Trade Links, the petitioner submitted that the petitioner shall file an appeal against the impugned order. It was further submitted that he will file the appeal within the statutory period of limitation prescribed under the statute. He, however submits that till the filing of the appeal, no recovery should be effected from the petitioner in pursuance to the impugned order.
A single bench of Justice Dinesh Kumar Singh dismissed the writ petition as withdrawn, with liberty to the petitioner to file the appeal against the impugned order. Till the statutory period expires or till the filing of appeal whichever is earlier, no recovery shall be effected from the petitioner.
Further held that the petitioner files the appeal and deposits 10% of the assessed tax, there shall be an automatic stay of the further recovery as provided under the statute itself.
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