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2018 (5) TMI 456 - HC - GSTInitiation of recovery proceedings, even though the appeal and application for stay are pending - Held that - Taking note of the 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 the stay petition is considered by the appellate authority - recovery proceedings are to be kept in abeyance till the time the 2nd respondent passes an order on the stay petition, and communicates the same to the petitioner - petition disposed off.
Issues: Impugning recovery action post assessment order, pending appeal and stay application, grant of stay order.
In this judgment by the Kerala High Court, the petitioner challenged the recovery action initiated by authorities following an assessment order against them. The petitioner had already appealed before the Assistant Commissioner (Appeals) and filed a stay application, claiming that recovery steps should be halted until the appeal is decided. The government pleader argued that due to the substantial amount involved, a stay order should only be granted with conditions. The court considered both parties' arguments and noted previous similar orders. It decided to grant relief to the petitioner from immediate recovery actions until the stay application is reviewed by the appellate authority. The court directed the Assistant Commissioner to expedite the consideration and decision on the stay application within one month from the judgment's receipt. During this period, all recovery steps based on the assessment order were ordered to be suspended. To ensure prompt action on the stay application, the petitioner was instructed to provide a certified copy of the judgment and the writ petition to the Assistant Commissioner, with the time frame for decision starting from the submission date. This comprehensive judgment balanced the petitioner's right to challenge the recovery action with the need for a fair and timely resolution through the appellate process.
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