M/s. VERDANT HOMES (P) LTD. Versus THE STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICE TAXES, KOCHI, THE DEPUTY COMMISSIONER (APPEALS) , ERNAKULAM AND THE ASSISTANT COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAXES, ERNAKULAM

2018 (6) TMI 70 – KERALA HIGH COURT – TMI – Stay on Recovery of assessed tax – recovery actions initiated inspite of pending appeals and the applications for stay – Held that:- Taking note of similar orders passed by this Court in analoguous situations, it is of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the 2nd respondent – the 2nd respondent are directed to take up, consider and pass orders on Exts.P3, P3(a) and P3(b) stay petitions preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment – Until such time as the 2nd respondent passes an order on the stay petition, and communicates th

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s appeals and the applications for stay, a copy of which has been produced as Exts.P2, P2(a), P2(b) and Exts.P3, P3(a) and P3(b), are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from him. The petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Authority. 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

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