Brj Trading (P) LTD vs. The State Tax Officer

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WP(C)/5229/2020HC KeralaGSTCNR KLHC01014253202024 February 2020Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5229 OF 2020(C) PETITIONER: M.S. BRJ TRADING (P) LTD LION COMMUNITY HALL, MISSION QUARTERS, THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR BABY JOSE C. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER FIRST CIRCLE, STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680004. 2 THE ASSISTANT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680004. 3 THE VAT APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM-682015. 4 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680004. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.5229/2020 2 JUDGMENT Dated this the 24th day of February 2020 The petitioner, as against the order in first appeal, filed a second appeal before the Tribunal as per Ext.P3. The petitioner also moved a stay application as per Ext.P4. There shall be a direction to the 3rd respondent Tribunal to dispose the stay application within a period of two months. Till then revenue recovery proceedings based on the impugned order in appeal shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.5229/2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32080597751/2013-14 DATED 27.09.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE APPELLATE ORDER KVATA NO.818A/17 DATED 27.05.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3OF THE SECOND APPEAL DATED 14.02.2020 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4OF THE STAY PETITION DATED 14.02.2020 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P5OF THE REVENUE RECOVERY NOTICE A7-533/2020 RRC NO.76/2019-20 DATED 10.02.2020 FOR THE YEAR 2013-14 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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.