Kangazha Service Co-Operative Bank Limited vs. Assistant Commissioner Of Central Tax And Central Excise
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY, THE 18TH DAY OF JULY 2019 / 27TH ASHADHA, 1941 WP(C).No.19701 of 2019 PETITIONER: KANGAZHA SERVICE CO-OPERATIVE BANK LIMITED, NO.1145,REPRESENTED BY ITS SECRETARY, KANGAZHA.P.O,KOTTAYAM DISTRICT,KERALA,PIN-695005. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENTS: 1 ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOTTAYAM DIVISION,V PUBLISHERS BUILDING, KOTTAYAM-686001. 2 COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE (APPEALS), CENTRAL REVENUE BUILDINGS,I S PRESS ROAD,KOCHI-682018. 3 THE SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE, CHANGANACHERRY RANGE,KURISUMOODU.P.O, CHANGANACHERY-686104. SMT. THUSHARA JAMES GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.19701 of 2019 2 JUDGMENT The petitioner is a Co-operative Bank challenging
Ext.P1
order
of Assistant Commissioner of Central Tax & Central Excise filed an appeal before the Commissioner of Central Tax & Central Excise. The petitioner also moved a stay application. Threatened with the recovery proceedings, the petitioner approached this Court.
The learned Standing Counsel submitted that the petitioner had produced copies of memorandum of appeal and stay applications. The recovery proceedings would not have been initiated. In such circumstances, it is appropriate that the petitioner place copies of appeal memorandum and stay application before the 1st petitioner. If the petitioner produces such copies, no further
WP(C).No.19701 of 2019 3 steps shall be taken, till the application for stay is disposed. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE
WP(C).No.19701 of 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ORDER-IN-ORIGINAL NO.69/2018/ST/DATED 17.09.2018 BY THE 1ST RESPONDENT. EXHIBIT P2 AOF THE PETITION FOR RECTIFICATION OF MISTAKE (ROM)DATED 05.03.2019 BEFORE THE 1ST RESPONDENT EXHIBIT P3 AOF THE ORDER REJECTING THE PETITION FOR RECTIFICATION OF MISTAKE (ROM)DATED 22.03.2019 BY THE 1ST RESPONDENT EXHIBIT P4 AOF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 28.05.2019 EXHIBIT P5 AOF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 28.05.2019 EXHIBIT P6 AOF THE NOTICE NO.131/2019 ISSUED BY THE 3RD RESPONDENT DATED 19.06.2019. RESPONDENTS' EXHIBITS:- NIL SAS/18/07/2019 //// 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.