M/S.Panchayil Industries vs. The Assistant Commissioner

WP(C)/39081/2018HC KeralaGSTCNR KLHC01090717201803 December 2018Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

For Petitioner: SRI.ANIL D. NAIR, SMT. ARYA ANIL, SMT. NILOOFAR O. NIZAM, SRI.SREEJITH R.NAIR

AI SummaryPartly Allowed

Held

The Court directed the Deputy Commissioner (Appeals) to dispose of the stay applications within two months after hearing the petitioner. Until the stay applications are decided, recovery proceedings were ordered to be kept in abeyance.

Facts

The petitioner, a dealer under the KVAT Act, filed appeals against assessment orders for the years 2006-2010. The petitioner also filed applications for stay along with these appeals.

Key Issues

The primary issue was the delay in the disposal of stay applications filed by the petitioner pending their appeals against assessment orders.

Sections Cited

KVAT Act

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 03RD DAY OF DECEMBER 2018 / 12TH AGRAHAYANA, 1940 WP(C).No. 39081 of 2018 PETITIONER: M/S.PANCHAYIL INDUSTRIES WEST OTHARA, THIRUVALLA, REPRESENTED BY PARTNER SRI.THOMAS JACOB. BY ADVS. SRI.ANIL D. NAIR SMT. ARYA ANIL SMT. NILOOFAR O. NIZAM SRI.SREEJITH R.NAIR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, PATHANAMTHITTA, PIN-689645. 2 THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, KOLLAM, PIN-691001. BY SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 39081 of 2018 2

JUDGMENT Petitioner is a dealer on the rolls of the 1st respondent under the KVAT Act.

Aggrieved by assessment order for the year 2006-2007, 2007-2008, 2008-2009 and 2009-2010, the petitioner filed appeals before the second respondent. Petitioner had also filed applications for stay. In such circumstances, there shall be a direction to the second respondent to dispose of the applications after hearing the petitioner within a period of two months. Till the disposal

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.