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The appellate authority considers and disposes of stay application as early as possible, preferably within two months from the date of receipt of copy of this judgment. The recovery, including realisation of any amount due towards tax arrears, which is pending before the appellate authority is stayed for two months.

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Assessment — The delay in considering and disposing of Appeal results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. Writ Petition disposed of issuing certain directions to the appellate authority to dispose of said appeal expeditiously and stay of recovery, including realisation of any amount due towards tax arrears, which is pending before the appellate authority. — A.K. Santhosh Proprietor, M/S. Arakkathara Tourist Home Vs. The Asst. Commissioner VAT Special Circle (Produce), Mattanchery, The Deputy Commissioner (Appeals) Dept. of Commercial Taxes, Ernakulam, The Inspecting Asst. Commissioner, Dept. of Commercial Taxes, Mattanchery and The Deputy Manager, State Bank of India, Kochi [2019] 15 TAXLOK.COM 053 (Kerala)