The Kerala High Court has halted recovery steps after the Deputy Commissioner issued a demand notice for the recovery of the amount following the assessment order.
The petitioner was an assessee under the Kerala General Sales Tax Act, 1963 the petitioner has filed this writ petition aggrieved by assessment order for the assessment year 2021- 2022, passed under Section 17 of the KGST Act. Against assessment order the petitioner preferred true copy of the appeal filed by the petitioner to joint commissioner of (Appeals) appeal accompanied by stay petition and application for condonation of delay before the Joint Commissioner of (Appeals).
Pending the appeal, the Deputy Commissioner has issued condonation of delay demand notice for recovery of the amount pursuant to assessment order. The limited prayer of the petitioner is for an expeditious consideration and disposal of the true copy of the appeal filed by the petitioner to the joint commissioner of (Appeals).
In the facts and circumstances of the case and having considered the submissions made across the Bar, there will be a direction to the joint commissioner of (Appeals) to consider application for condonation of delay as expeditiously as possible. If the delay is condoned, the joint commissioner of (Appeals) shall consider the stay petition expeditiously.
The Single Bench of Justice Murali Purushothaman, held that the entire process must be concluded within two months from the date of receiving a copy of this judgment. During the period until the stay petition is resolved, no recovery steps shall be taken against the petitioner. Consequently, the writ petition was disposed of as per the aforementioned directives.
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