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of <h1>Court grants relief to petitioner from recovery proceedings for 2016-17 assessment orders. Halt on recovery actions pending delay condonation.</h1> <h3>Wager Hygiene Versus The State Tax Officer State Goods And Service Taxes, First Circle, Tripunithura And The Deputy Commissioner (Appeals), Ernakulam</h3> The court granted relief to the petitioner from recovery proceedings following assessment orders for the year 2016-17. The court ordered a halt on ... Stay on recovery - grievance of the petitioner is that even though his appeals and applications for condonation of delay are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from him through various demand notices - Held that: - Taking note of 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 his applications for condonation of delay are disposed of - until orders are passed on pending appeals, all steps for recovery pursuant to various demand notices for recovery of amounts against the petitioner, shall be kept in abeyance. Issues:Impugning action for recovery post assessment orders for the year 2016-17, appeals pending before Deputy Commissioner (Appeals), applications for stay and condonation of delay pending, recovery initiated through demand notices.Analysis:The petitioner challenges the recovery action taken by the authorities following assessment orders for the year 2016-17. The petitioner has filed appeals and applications for stay and condonation of delay before the Deputy Commissioner (Appeals). The petitioner's contention is that despite these pending applications, recovery steps have been initiated through demand notices. The petitioner seeks a halt on the recovery process until the pending matters are resolved.The Government Pleader representing the respondents acknowledges the petitioner's appeals but argues that due to the substantial amount involved, a stay order may only be granted with conditions. After considering the arguments from both sides, the court deliberates on providing relief to the petitioner from the recovery process until the applications for condonation of delay are decided.Based on past precedents, the court decides to grant the petitioner relief from the recovery proceedings until a decision is made on the applications for condonation of delay. The court orders the Deputy Commissioner to expedite the process and decide on the delay condonation applications within one month from the date of the judgment. If the applications are approved, the Appellate Authority is directed to then consider the stay petitions promptly, ensuring due process is followed.To ensure a swift resolution, the petitioner is instructed to present a certified copy of the judgment and the writ petition to the Deputy Commissioner. The time frame for decision-making provided in the judgment will commence from the date of submission of these documents. Until a decision is reached on the delay condonation applications and, if approved, on the stay petitions, all recovery actions against the petitioner are to be temporarily halted.
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