M/S. Nandhil Honda vs. The State Tax Officer

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WP(C)/6289/2020HC KeralaGSTCNR KLHC01016491202003 March 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUE AY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6289 OF 2020(I) PETITIONER/S: M/S. NANDHIL HONDA, CHEMMANATHOOR, PUNALUR, REPRESENTED BY ITS MANAGING DIRECTOR, G.C.NANDAKUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, PUNALUR-691305. 2 THE ASST.COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM-691001. 3 THE SECRETARY, KERALA STATE TAX APPELLATE TRIBUNAL, SASTHAMANGALAM, THIRUVANANTHAPURAM-695010. BY GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.6289 OF 2020 2 JUDGMENT Dated this the 3rd day of March 2020 Petitioner is stated to have preferred an appeal dated 27.01.2020 before the 3rd respondent against Exts.P1 and P2 orders passed by the 1st and 2nd respondents dated 30.03.2019 and 20.11.2019. Along with the appeal, Ext.P3 application for stay has also been preferred.

2.

Learned counsel for the petitioner submits that, the apprehension of initiation of the coercive measures cannot be effaced in the absence of consideration of the stay application. She is afraid of setting aside of the stay application and prays for a direction to the 3rd respondent to consider the application for stay.

3.

Dr.Tushara James accepts notice on behalf of the respondents.

4.

Having heard learned counsel for the parties, I have not expressed anything on merits and dispose of the writ petition with a direction to the 3rd respondent to take up the

WP(C).No.6289 OF 2020 3 application for stay and decide the same in accordance with law after affording an opportunity of hearing to the petitioner, within a period of 30 days from the receipt of a certified copy of this judgment. In case if the petitioner in the meantime receives any threat of coercive steps, the same can also be brought to the notice of the 3rd respondent. The writ petition stands disposed of. AMIT RAWAL JUDGE Uu

WP(C).No.6289 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 EXHIBIT P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT - 2016-17 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT

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.