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M/S.Kurian And Varghese vs. The Asst. Commissioner Of Central Tax And Central Excise

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WP(C)/13656/2020HC KeralaGSTCNR KLHC01034510202030 July 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

DATED 30.07.2020 IN I.A.NO.2 OF 2020) BY ADV.SRI.SREELAL N WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.13656 OF 2020(F) 2 JUDGMENT Against Ext.P4 order, whereby a rectification application preferred by the petitioner against Ext.P1 order of the 1st respondent was rejected, the petitioner has now preferred Ext.P5 appeal against the order in original (Ext.P1) read with Ext.P4 order in the rectification application, before the additional 3rd respondent. The limited prayer at this stage is for a direction to the additional 3rd respondent to consider and pass orders in the appeal expeditiously, after hearing the petitioner.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the Writ Petition with a direction to the additional 3rd respondent to consider and pass orders in Ext.P5 appeal within a period of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as the additional 3rd respondent passes orders in the appeal as directed, and communicates the order to the petitioner, recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 and P4 orders shall be kept in abeyance. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.13656 OF 2020(F) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER IN ORIGINAL NO.II/2019/ST (KKD) DATED 15.5.2019. EXHIBIT P2OF THE ST3 RETURN WITH ACKNOWLEDGMENT RECEIPT. EXHIBIT P3OF THE RECTIFICATION PETITION DATED 10.10.2019. EXHIBIT P4OF THE ORDER NO.V/15/120/KKD/2018- ST/266 DATED 30.1.2020. EXHIBIT P5OF THE APPEAL DATED 21ST DAY OF JULY 2020. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE

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.