The Kerala High Court directed the Joint Commissioner ( Appeals ), State GST department to pass orders on delay petition as the assessment orders were passed under the Kerala General Sales Tax Act, 1963.
The petitioner suffered assessment orders for the assessment years 2018-19, 2019-20 and 2020-21 under the provisions of the Kerala General Sales Tax Act, 1963. The petitioner has preferred series of appeals before the second respondent together with series of applications for condonation of delay and Ext.P4 series of applications for seeking stay.
The only relief sought for by the petitioner is for a direction to the second respondent to consider and pass orders on applications, after affording an opportunity of hearing to the petitioner and to defer recovery of amounts for the assessed as due for the assessment years 2018-19, 2019-20 and 2020-21, till a decision is taken by the second respondent on those applications.
A Single Bench of Justice P Gopinath observed that “Having heard the counsel for the petitioner, the learned Government Pleader and the learned counsel appearing for the third respondent bank, this writ petition will stand disposed of directing the second respondent to consider and pass orders on series of applications for condonation of delay and series of applications for stay, after affording an opportunity of hearing to the petitioner.”
“Till such time orders are passed, any proceedings for recovery of amounts due under series of assessment orders for assessment years 2018-19, 2019-20 and 2020-21 shall remain suspended. The competent officer shall also withdraw any attachment already affected in respect of any bank account of the petitioner owing to the demands in series of assessment orders” the Court noted.
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