Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF FEBRUARY 2023 / 19TH MAGHA, 1944 WP(C) NO. 4116 OF 2023 PETITIONER:
ARTECH REALTORS PVT. LTD.
THYCAUD, THIRUVANANTHAPURAM-695014 REPRESENTED BY ITS MANAGING DIRECTOR SRI.T.S. ASOK.
BY ADVS.
RAHUL A.
SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE STATE TAX OFFICER (I.B.)-II STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM- 695010.
REPRESENTED BY ITS ASST. SECRETARY.
4 THE TAHSILDAR (R.R.)
FORT, THIRUVANANTHAPURAM - 695023 Dr.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4116 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W.P.(C).No.4116 of 2023 -------------------------------------------- Dated this the 8th day of February, 2023 JUDGMENT Admit. Senior Government Pleader takes notice for the respondents.
2.
The limited prayer in the writ petition is for a direction to the 3rd respondent to consider and dispose of Exts.P3 to P3(b) appeals and Exts.P4 to P4(b) stay petition. There is also a prayer to stay all recovery steps pursuant to Exts.P1 to P1(b) and Ext.P5 demand notices.
In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the 3rd respondent to take up Exts.P3 to P3(b) appeals and Exts.P4 to P4(b) 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. 4116 OF 2023 3 APPENDIX OF WP(C) 4116/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014 Exhibit P1(a) A COPY OF THE ORDER DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015 Exhibit P1(b) A COPY OF THE ORDER DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016 Exhibit P2 A COPY OF THE COMMON ORDER DATED 26-09-2022 ISSUED BY THE 2ND RESPONDENT Exhibit P3 A COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P2, IN RESPECT OF EXT.P1 PENALTY ORDER Exhibit P3(a) A COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P2, IN RESPECT OF EXT.P1(A) PENALTY ORDER Exhibit P3(b) A COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P2, IN RESPECT OF EXT.P1(B) PENALTY ORDER Exhibit P4 A COPY OF THE STAY PETITION FILED IN EXT.P3 APPEAL Exhibit P4(a) A COPY OF THE STAY PETITION FILED IN EXT.P3(a) APPEAL Exhibit P4(b) A COPY OF THE STAY PETITION FILED IN EXT.P3(b) APPEAL Exhibit P5 A COPY OF THE NOTICE DATED 06-01-2023 ISSUED BY THE 4TH RESPONDENT