Manappuram Jewellers Limited vs. The Asst. Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 2ND DAY OF SEPTEMBER 2021 / 11TH BHADRA, 1943 WP(C) NO. 17765 OF 2021 PETITIONER: MANAPPURAM JEWELLERS LIMITED RITI JEWELLERY, VALAPPAD, THRISSUR-680 567, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER BASANT BHASKAR. BY ADV.S.ANIL KUMAR (TRIVANDRUM) ADV.RAHUL A. RESPONDENTS: 1 THE ASST. COMMISSIONER STATE GST DEPARTMENT, VADAKKANCHERRY, THRISSUR DISTRICT, PIN CODE-680 582. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR DISTRICT, PIN-680 004. DR.(ADV) THUSHARA JAMES, SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.17765/21 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.17765 of 2021 ----------------------------------------- Dated this the 2nd day of September, 2021 JUDGMENT Petitioner has preferred Ext.P2 appeal before the 2nd respondent challenging Ext.P1 order. Petitioner has also preferred Ext.P3 stay petition seeking stay of recovery of the amount imposed under Ext.P1. 2. Petitioner apprehends recovery of the amount imposed under Ext.P1. According to the petitioner, unless the stay petition is considered at the earliest, it will be put to irreparable loss and hardships.
Having regard to the circumstances of the case, I am of the view that this writ petition can be disposed of directing the 2nd respondent to consider and pass appropriate orders on Ext.P3 stay petition expeditiously.
Accordingly, there will be a direction to the 2nd respondent to consider and pass appropriate orders on Ext.P3 stay petition within a period of two months from the date of receipt of a copy of this
W.P.(C) No.17765/21 -:3:- judgment. All recovery proceedings pursuant to Ext.P1 shall be kept in abeyance, till a decision is taken as directed above. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE vps
W.P.(C) No.17765/21 -:4:- APPENDIX OF WP(C) 17765/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 26.7.2021 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1(a) COPY OF DEMAND NOTICE DATED 26.7.2021 ISSUED BY THE IST RESPONDENT IN RESPECT OF EXT.P1 ORDER. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.