Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 6TH DAY OF MARCH 2023 / 15TH PHALGUNA, 1944 WP(C) NO. 7450 OF 2023 PETITIONER:
1 VAJRA STEELS C.P.XI/219, KUNNATHERI, THAIKKATTUKARA P.O., ALUVA, PIN - 683106 REPRESENTED BY ITS PROPRIETOR, IBRAHIM KUTTY P. K., BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE STATE TAX OFFICER SGST DEPARTMENT, ALUVA, ERNAKULAM., PIN - 683101 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, ERNAKULAM AT MATTANCHERRY, KOCHI., PIN - 682002 3 THE DEPUTY TAHSILDAR ALUVA TALUK, MINI CIVIL STATION, ALUVA, ERNAKULAM., PIN - 683101 DR. THUSHARA JAMES, SR.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.7450 of 2023 2 T.R. RAVI, J.
------------------------------------ W.P.(C.) No.7450 of 2023 ------------------------------------ Dated this the 06th day of March, 2023 JUDGMENT Admit. Senior 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 Exts.P2 and P2(a) appeals filed against Exts.P1 and P1(a) assessment orders and Exts.P3 and P3(a) stay petitions.
In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Exts.P2 and P2(a) appeals and Ext.P3 and P3(a) stay petitions and hear and dispose of the stay petitions within two months. The coercive steps for recovery shall be kept in abeyance till then.
Sd/- T.R.RAVI JUDGE SKP/06-03
WPC No.7450 of 2023 3 APPENDIX OF WP(C) 7450/2023 PETITIONER’S EXHIBITS:
EXHIBIT P1 A COPY OF THE ASSESSMENT ORDER DATED 31-01-2021 ISSUED BY THE 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2016-17 EXHIBIT P1(A) A COPY OF THE ASSESSMENT ORDER DATED 31-01-2021 ISSUED BY THE 1ST RESPONDENT UNDER THE CST ACT FOR THE YEAR 2016-17 EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1 ORDER.
EXHIBIT P2(A) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(A) ORDER.
EXHIBIT P3 A COPY OF THE STAY PETITION FILED IN EXT.P2 APPEAL EXHIBIT P3(A) A COPY OF THE STAY PETITION FILED IN EXT.P2(A) APPEAL EXHIBIT P4 A COPY OF THE DEMAND NOTICE DATED 28-06-2022 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT COVERED BY EXT.P1 EXHIBIT P4(A) A COPY OF THE DEMAND NOTICE DATED 23-05-2022 ISSUED BY THE 3RD RESPONDENT DEMANDING THE AMOUNT COVERED BY EXT.P1(A) RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE