Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 7TH DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 WP(C) NO. 39401 OF 2022 PETITIONER:
HOTEL INDRAPRASTHA CHARUMMOOD, ALAPPUZHA - 690 505, REPRESENTED BY ITS MANAGING PARTNER, K.P.INDRABALAN , PIN - 690505 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION.
MAVELIKKARA , ALAPPUZHA DISTRICT , PIN - 690101 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT.
BAPPUJI NAGAR ASHARAMAM, KOLLAM , PIN - 691002 3 THE DEPUTY COMMISSIONER THE DEPUTY COMMISSIONER STATE GST DEPARTMENT.
MINI CIVIL STATION.
CHENGANNUR, ALAPPUZHA DISTRICT , PIN - 689121 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dated this the 7th day of December, 2022 The petitioner suffered Ext.P1 order of assessment under the provisions of the KGST Act, for the assessment year 2020-2021. The petitioner has filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 application for stay. The petitioner has approached this court on account of the fact that pending consideration of Ext.P3 stay petition by the 1st Appellate Authority, Ext.P4 recovery notice has been issued to the petitioner.
2.
Heard the learned Senior Government Pleader also.
3.
Having regard to the facts and circumstances of the case, and considering the limited nature of the relief sought for by the petitioner, the Writ Petition will stand disposed of directing the 2nd respondent to
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consider and pass appropriate orders on Ext.P3 stay petition filed with Ext.P2 appeal, within a period of two months from the date of receipt of a certified copy of this judgment, after affording an opportunity of hearing to the petitioner. Till such time, as orders are passed on Ext.P3, all further steps pursuant to Ext.P4 shall remain suspended.
The Writ Petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE RMV
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APPENDIX OF WP(C) 39401/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 26-08-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 01-09-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 01-09-2022 Exhibit P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 23-11-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE