2023 (11) TMI 1054 - HC - GST

High Court Orders Prompt Review of Stay Application, Suspends Demand Notice to Provide Interim Relief for Petitioner

MATHEW SCARIA Versus DEPUTY COMMISSIONER OF STATE TAX, KOZHIKODE AND OTHERS

HC allowed the writ petition, directing respondent to decide on stay application within one month. During this period, demand notice would not be ... Validity of assessment order - against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay application - HELD THAT:- No decision has been taken on the stay application. Learned counsel also submitted that the appeal is on time. Learned counsel further submitted that pending consideration of the appeal and stay application, Ext.P4 demand notice has been issued. Considering the aforesaid facts, the present writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay application of the petitioner in accordance with law, within a period of one month. For a period of one month, Ext.P4 notice shall not be given effect. Issues Involved:1. Failure to decide on stay application pending appeal and issuance of demand notice.Summary:The petitioner filed a writ petition seeking various reliefs, including quashing the demand notice and directing the respondent to decide on the stay application. The petitioner had filed an appeal and a stay application against an assessment order, but no decision had been made on the stay application. The demand notice was issued while the appeal and stay application were pending. The court directed the respondent to consider and pass orders on the stay application within one month, during which the demand notice would not be enforced. The writ petition was finally disposed of with this direction.