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. 7557 OF 2023 PETITIONER:
MANAPPURAM JEWELLERS LIMITED VALAPPAD, THRISSUR- 680567. REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, BASANTH BHASKAR.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE INTELLIGENCE OFFICER INTELLIGENCE UNIT-I, SGST DEPARTMENT, POOTHOLE, THRISSUR- 680004 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR- 680004 DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7557 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W.P.(C).No.7557 of 2023 -------------------------------------------- Dated this the 6th day of March, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.
2.
The limited prayer in the writ petition is for a direction to the 2nd respondent to consider Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition. There is also a prayer to stay all recovery steps pursuant to Ext.P1 order, based on Ext.P1(a) demand notice.
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 LEK
WP(C) NO. 7557 OF 2023 3 APPENDIX OF WP(C) 7557/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER DATED 10-02-2023 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 Exhibit P1(a) A COPY OF THE DEMAND NOTICE DATED 10-02-2023 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF EXT.P1 ORDER.
Exhibit P2 A COPY OF THE APPEAL MEMORANDUM DATED 28-02-2023 CHALLENGING EXT.P1 ORDER BEFORE THE 2ND RESPONDENT Exhibit P3 A COPY OF THE STAY PETITION DATED 28-02-2023 FILED IN EXT.P2 APPEAL