9911796707
TMI BlogDemand Notice cannot be enforced during the pendency of the Stay ApplicationX X X X Extracts X X X X X X X X Extracts X X X X ..... Demand Notice cannot be enforced during the pendency of the Stay Application X X X X Extracts X X X X X X X X Extracts X X X X ..... Stay Application within one month and not enforce the proceeding of Demand Notice during the pendency of the Stay Application. Facts: The Revenue Department ("the Respondent") passed Assessment Order dated January 9, 2023, against M/s Mathew Scaria ("the Petitioner"). The Petitioner filed an Appeal along with Stay Application dated February 2, 2023 ("Stay Application") under the Kerala Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017 ("the KGST Act") for AY 2020-2021. The Respondent further issued a Demand Notice dated August 18, 2023, during the pendency of the Appeal and Stay Application, for recovery of the GST amount from the Petitioner. Aggrieved by the conduct of the Respondent, the Petitioner filed an Appeal before the Hon'ble High Court contending that no action has been taken on the Appeal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stay Application, while a Demand Notice has been issued against the Petitioner during the pendency of the Appeal and Stay Application. Issue: Whether Demand Notice can be enforced during the pendency of the Stay Application? Held: The Hon'ble Kerala High Court in MATHEW SCARIA VERSUS DEPUTY COMMISSIONER OF STATE TAX, KOZHIKODE AND OTHERS - 2023 (11) TMI 1054 - KERALA HIGH COURT disposed of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petition and directed that, the Respondent to consider and pass an order on the Stay Application of the Petitioner within one month. Further, refrain the Respondent from enforcing the Demand Notice within the stipulated period.
(Author can be reached at [email protected]) X X X X Extracts X X X X X X X X Extracts X X X X
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