Chaithanya Trade Link vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNE AY, THE 26TH DAY OF JUNE 2019 / 5TH ASHADHA, 1941 WP(C).No.17336 of 2019 PETITIONER: CHAITHANYA TRADE LINK, KORATTY, THRISSUR-680 308, REPRESENTED BY ITS PROPRIETOR SRI. K.V.VARKEY. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKUDY, THRISSUR-680 307. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), STATE GST COMPLEX, POOTHOLE, THRISSUR-680 004. DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- WP(C).No.17336 of 2019 JUDGMENT The petitioner, as against Exts.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the 2nd respondent to take a decision on Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned orders in the appeal shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE JS

-3- WP(C).No.17336 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 27.11.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 09.05.2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 24.06.2019 IN EXT.P2 APPEAL.