Wager Hygiene Versus The State Tax Officer State Goods And Service Taxes, First Circle, Tripunithura And The Deputy Commissioner (Appeals) , Ernakulam

2018 (5) TMI 811 – KERALA HIGH COURT – TMI – Stay on recovery – grievance of the petitioner is that even though his appeals and applications for condonation of delay are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from him through various demand notices – Held that: – Taking note of similar orders passed by this Court in analoguous situations, the petitioner can be given some respite from the rigor of recovery, at least until such time as his applications for condonation of delay are disposed of – until orders are passed on pending appeals, all steps for recovery pursuant to various demand notices for recovery of amounts against the petitioner, shall be kept in abeyance. – W.P. (C) No. 15132 of

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ications for condonation of delay, copies of which have been produced as P4, P4 (a), P4 (b) and P4 (c) are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from him through various demand notices. The petitioner prays that the recovery against him be interdicted, at least until such time as the stay petitions are disposed of. 2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the 2nd respondent, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms. 3. I have considered the submissions made by the learned counsel for the petitioner as well as the learne

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expeditiously as possible but not later than one month thereafter. Until such time as the 2nd respondent passes orders on the applications for condonation of delay and if it is allowed, until orders are passed on the stay petitions and communicates the same to the petitioner, all steps for recovery pursuant to various demand notices for recovery of amounts against the petitioner, shall be kept in abeyance. 6. To facilitate an expeditious disposal of the applications and appeals, I direct the petitioner to place a certified copy of this judgment, along with a copy of this writ petition, before the 2nd respondent, and the time-frame granted in this judgment will begin from the date on which the copy of the judgment and the writ petition are p

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