K.V. Joshy And C.K. Paul vs. The Assistant Commissioner

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WP(C)/1102/2020HC KeralaGSTCNR KLHC01003225202016 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THUR AY, THE 16TH DAY OF JANUARY 2020 / 26TH POUSHA, 1941 WP(C).No.1102 OF 2020(K) PETITIONER: K.V. JOSHY AND C.K. PAUL, TOBACCO DEALER, KATTOOR, THRISSUR DISTRICT, REPRESENTED BY ITS PARTNER K.V. JOSHY. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, SPECIAL CIRLCE, THRISSUR-680001. 2 THE DEPUTY COMMISSIONER (APPEALS). DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680001. BY ADVS. SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C). No. 1102 of 2020 2 ALEXANDER THOMAS, J. ------------------------------------ W.P(C). No. 1102 of 2020 ------------------------------------ Dated this the 16th day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

2.

Heard Sri.Harisankar.V.Menon, learned counsel appearing for the petitioner and Smt.Thushara James, learned Government Pleader appearing for the respondents.

3.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2nd respondent shall take up the matters in Ext.P-3 stay application filed in Ext.P-2 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/ counsel, if any, shall pass orders on those applications without much delay, preferably within a period of two months from the date of production of a certified copy of this

W.P(C). No. 1102 of 2020 3 judgment. Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE KAS

W.P(C). No. 1102 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 09/12/2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT -2013-14 DATED 30/12/2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 30/12/2019. RESPONDENT'/S EXHIBITS: NIL //// PA 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.