Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF MAY 2024 / 27TH VAISAKHA, 1946 WP(C) NO. 17802 OF 2024 PETITIONER:
M/S. ROHINI GLOBAL MERCHANDISE (P) LTD.
COLLEGE ROAD, PULAMON, KOTTARAKKARA, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR, SUBHASH SOMAN, PIN – 691 506.
BY ADVS.
R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V.
RESPONDENTS:
1 THE DEPUTY COMMISSIONER TAX PAYER SERVICES DIVISION, SGST DEPARTMENT, KOTTARAKKARA, KOLLAM, PIN – 691 506.
2 THE JOINT COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, STATE GST COMPLEX, BAPUJI NAGAR, ASRAMAM, KOLLAM, PIN – 691 002.
3 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES DIVISION, SGST DEPARTMENT, BAPUJI NAGAR, KOLLAM, PIN – 691 002.
BY ADV B S SYAMANTHAK - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.17802 of 2024 : 2 :
JUDGMENT Dated this the 17th day of May, 2024 Admit. Government Pleader takes notice for respondents.
2.
The limited prayer in the writ petition is for a direction to the 2nd respondent to dispose of Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition.
In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Ext.P2 appeal and Ext.P3 stay petition and hear and dispose of the stay petition within two months. The coercive steps for recovery shall be kept in abeyance till then.
Sd/- T.R.RAVI
JUDGE ats
W.P.(C) No.17802 of 2024 : 3 :
APPENDIX OF WP(C) 17802/2024 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 17-11-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2024 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2024.
Exhibit P4 COPY OF CERTIFICATE IN FORM 23 BY THE 3RD RESPONDENT DTD. 14-03-2024.
ExhibitP4 (a) COPY OF REQUISITION FOR RECOVERY IN FORM 24 BY THE 3RD RESPONDENT DTD. 14-03-2024.
Exhibit P4 (b) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 14-03-2024