2018 Taxo.online 137
WRIT TAX No. – WP(C). No. 14526 of 2018 dated 27.04.2018
M/s VICTORY PAPER & BOARDS (INDIA) LTD
STATE TAX OFFICER, ASSISTANT COMMISSIONER (APPEALS), INSPECTING ASSISTANT COMMISSIONER
Central Goods and Service Tax Act 2017
Mr. Devan Ramachandran, Justice
In favour of assessee
Represented by: –
Petitioner: – Sri. Tomson T. Emmanuel
Respondent: – Sri Ravikrishnan, Sri. V.K. Shamsudeen
The petitioner impugns the action for recovery initiated by the competent authorities, subsequent to an order of assessment made against the petitioner, a copy of which has been appended to this writ petition as Ext.P2. According to the petitioner, against the order of assessment, he has already approached the appellate authority by preferring an appeal before the 2nd respondent, Assistant Commissioner (Appeals). The grievance of the petitioner is that even though the appeal and the application for stay, a copy of which has been produced as Exts.P3 and P4, are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from the petitioner. The petitioner prays that the recovery against the petitioner be interdicted at least until such time as the stay petition is considered by the appellate authority.
- The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred an appeal before the appellate authority, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms.
- I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.
- Taking note of the similar orders passed by this Court in analoguous situations, I am of the view that 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.
- In such circumstances, I order this writ petition, directing the 2nd respondent to take up, consider and pass orders on Ext.P4 stay petition 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 the same to the petitioner, all steps for recovery of the amounts against the petitioner pursuant to Ext.P2 assessment order, shall be kept in abeyance.
To facilitate an expeditious disposal of the stay petition, I direct the petitioner to place a certified copy of this judgment, along with a copy of this writ petition, before the 2nd respondent, and the time-frame granted in this judgment will begin from the date on which the copy of the judgment and the writ petition are placed before the 2nd respondent.