A.P. KAKKU ASSOCIATES Versus DEPUTY COMMISSIONER (APPEALS) , STATE GST DEPARTMENT, THRISSUR, THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH) , THRISSUR, COLLECTOR/AUTHORIZED OFFICER, INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR AND THE STATE TAX OFFICER (IB) OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT) , STATE GOODS AND SERVICES TAX, THRISSUR – 2019 (3) TMI 268 – KERALA HIGH COURT – TMI – Grant of conditional stay – Held that:- In the present case only notice has been issued. The learned Government Pleader submits that when a notice is issued, then there is a commencement of recovery proceedings. We would not deal with that issue as of now, since it gives a separate cause of action to th
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e learned Single Judge. The issue arises insofar as a conditional stay granted by the First Appellate Authority. The First Appellate Authority directed payment of 15% of the outstanding demand and furnishing of sufficient security for the balance amount. The appellant satisfied the 15% deposit and approached this Court with a prayer that they may be permitted to furnish a simple bond without sureties. 2. The learned Single Judge looked into the provisions of the statute and found that the condition is statutory and hence it does not call for any interference. We are of the opinion that though the Appellate Authorities are governed by the conditions as prescribed in the statute, this Court exercising jurisdiction under Article 226 is not bou
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ited to the Revenue Recovery authorities and there is a shortage of ₹ 2,95,000/-, which the Revenue Recovery authorities deducted as collection charges under the Kerala Revenue Recovery Act. The learned Counsel appearing for the appellant would submit that there are precedents available insofar as the Revenue Recovery authorities not being entitled to deduct collection charges if there has been no proceedings taken under the Act. In the present case only notice has been issued. The learned Government Pleader submits that when a notice is issued, then there is a commencement of recovery proceedings. We would not deal with that issue as of now, since it gives a separate cause of action to the assessee. Leaving such question open, we dir
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