BharatTaxGST

Mathew Jacob vs. The Deputy Commissioner (Appeals)

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WP(C)/34022/2018HC KeralaGSTCNR KLHC01078156201817 October 2018Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Respondent: SMT.THUSHARA JAMES, GOVERNMENT PLEADER

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY,THE 17TH DAY OF OCTOBER 2018 / 25TH ASWINA, 1940 WP(C).No.34022 of 2018 PETITIONER/S: MATHEW JACOB PROPRIETOR, ROYAL ELECTRICAL ENTERPRISES, MUTTUCHIRA P.O, KOTTAYAM DISTRICT. BY ADVS. SRI.JOMY GEORGE ATHIRA N.R BABY M.V SRI.DEEPAK MOHAN RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (APPEALS), KERALA VALUE ADDED TAXES, KOTTAYAM 686 001. 2 STATE TAX OFFICER SQUAD NO.1, STATE GST DEPARTMENT, KOTTAYAM-686 575. 3 THE DEPUTY TAHSILDAR TALUK OFFICE, VAIKOM, KOTTAYAM DISTRICT-686 141. 4 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: SMT.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34022/2018 2

J U D G M E N T The petitioner, as against the penalty order, Ext.P1, filed Ext.P3 appeal before the 1st respondent. The petitioner also filed a stay petition as per Ext.P4. Considering the facts and circumstances of the case, there shall be a direction to the 1st respondent to consider the stay application within a period of two months, after issuing notice to the petitioner. Till the disposal of the application as above, recovery proceedings based on the orders impugned in appeal shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 30.12.2017 OF THE 2ND RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE DATED 30.12.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3FO THE APPEAL MEMORANDUM NO.40/2018 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT.

W.P.(C) No.34022/2018 3 EXHIBIT P4OF THE STAY PETITION NO.40/2018 DATED 8.2.2018 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXHIBIT P5OF THE ADVANCE PETITION NO.40/2018 DATED 8.2.2018 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXHIBIT P6OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT DATED 28.8.2018 ISSUED BY THE 3RD RESPONDENT ALONG WITH ITS ENGLISH TRANSLATION EXHIBIT P7OF THE DEMAND NOTICE UNDER SECTION 34 OF THE REVENUE RECOVERY ACT DATED 3.10.2018 ISSUED BY THE 3RD RESPONDENT ALONG WITH ITS ENGLISH TRANSLATION. RESPONDENT'S EXHIBITS: NIL.P.S to Judge smp

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