HOTEL HARISREE, KILIKOLLOOR Versus THE ASSISTANT COMMISSIONER (ASSESSMENT) , KOLLAM, THE DEPUTY COMMISSIONER (APPEALS) , KOLLAM AND THE ASSISTANT COMMISSIONER OF SALES TAX STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM

2018 (11) TMI 1190 – KERALA HIGH COURT – 2019 (20) G. S. T. L. 197 (Ker.) – Stay of petition – validity of assessment order – Held that:- The petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition.

The petition disposed off directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition. – WP(C). No. 37273 of 2018 Dated:- 16-11-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI. BOBBY JOHN For The Respondents : SMT. M. M. JASMINE, GP JUDGMENT The petitioner,

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