Electrotech Industries vs. The Commercial Tax Officer-11

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WP(C)/17985/2019HC KeralaGSTCNR KLHC01045849201902 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 02ND DAY OF JULY 2019 / 11TH ASHADHA, 1941 WP(C).No.17985 of 2019 PETITIONER/S: ELECTROTECH INDUSTRIES PLOT NO.100, INDUSTRIAL DEVELOPMENT AREA, SOUTH KALAMASSERY, PIN-683109, REPRESENTED BY PROPRIETOR SRI.T.H.ABDUL RASSAK BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER-11 ALUVA, ERNAKULAM-683101 2 THE ASSISTNAT COMMISSIONER (APPEALS) OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, ERNAKULAM -682015 3 THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, COMMERCIAL TAX COMPLEX, ERNAKULAM-682015 OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 17985/2019 -2- J U D G M E N T Ext.P6 is dated 27.06.2019. The petitioner prays for the following reliefs: “(i) issue a writ of mandamus or other appropriate writ or orders directing the 3rd respondent to consider and dispose of Ext.P3 appeal and Ext.P6 representation at the earliest; (ii) issue a writ of prohibition or other appropriate writ or orders restraining the 1st respondent or any person acting on his behalf from enforcing the demand outstanding as per Ext.P1 order; (iii) issue a writ or prohibition or other appropriate writ or order deleting the payment condition in the Ext.P5 stay order; (iv) issue such other writ, order, or direction, which this Hon'ble Court deems fit and necessary in the interests of justice.”

2.

After perusing the record this Court is convinced that the petitioner would be relegated to file appropriate petition before the Tribunal for expeditious consideration of Ext.P6 and the petitioner if files such an application this Court has no reason to doubt that the same is considered and necessary orders are passed.

W.P.(C) No. 17985/2019 -3- With the above observation writ petition is dismissed. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30.06.2017 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF APPELLATE ORDER DATED 19.09.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 COPY OF MEMORANDUM OF APPEAL DATED 22.12.2018 AGAINST EXT.P2 EXHIBIT P4 COPY OF MEMORANDUM OF APPEAL DATED 22.12.2018 AGAINST EXT.P2 EXHIBIT P5 COPY OF THE STAY ORDER ISSUED BY THE 3RD RESPONDENT DATED 26.03.2019 EXHIBIT P6 COPY OF THE REPRESENTATION FOR MODIFICATION OF STAY CONDITION FILED BEFORE THE 3RD RESPONDENT DATED 27.06.2019

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.