Dy. GST Commissioner issued Demand Notice for Recovery of amount Pursuant to Assessment Order: Kerala HC Halts Recovery Steps [Read Order]

The Kerala High Court halted recovery steps after the Deputy Commissioner issued a demand notice following an assessment order under the Kerala General Sales Tax Act, 1963. The petitioner challenged the 2021-2022 assessment and filed an appeal with a stay petition and application for condonation of delay to the Joint Commissioner of Appeals. \r

The court directed the Joint Commissioner to expedite the consideration of the delay application and, if condoned, to promptly address the stay petition. Justice Murali Purushothaman ordered the entire process to be completed within two months, with no recovery steps during this period. The writ petition was disposed of accordingly.