M/S.Eastern Plywoods vs. The State Tax Officer-1 - Kerala High Court, 19 June 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNE AY, THE 19TH DAY OF JUNE 2019 / 29TH JYAISHTA, 1941 WP(C).No.16704 of 2019 PETITIONER: M/S.EASTERN PLYWOODS, IX/48, MEKALADY, KALADY, REPRESENTED BY ITS PROPRIETOR SRI.RIYAS PAREED. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENTS: 1 THE STATE TAX OFFICER-1, S.G.S.T. DEPARTMENT, ANGAMALY - 683 572. 2 THE INTELLIGENCE OFFICER, SQUAD NO.III, S.G.S.T.DEPARMENT, MATTANCHERRY AT MINI CIVIL STATION, ALUVA - 683 101. 3 THE DEPUTY COMMISSIONER (APPEALS), S.G.S.T.DEPARTMENT, ERNAKULAM - 682 015. 4 THE ASSISTANT COMMISSIONER, S.G.S.T.DEPARTMENT, MATTANCHERRY - 682 002. 5 THE BARNCH MANAGER, BANK OF INDIA, KALADY - 683 574. DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.16704 of 2019 2 JUDGMENT Heard Sri. Aji V. Dev, the learned counsel for the petitioner, Sri. A.C. Devy, the learned counsel for the fifth respondent Bank and Dr. Thushara James, the learned Government Pleader.

The petitioner prays for a direction to the third respondent to consider and dispose of Exts.P4 and P4(a) stay petitions expeditiously.

Having regard to the circumstances of the case, the writ petition is disposed of directing the third respondent to consider and dispose of Exts.P4 and P4(a) stay petitions, as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment.

The recovery proceedings pursuant to the orders under appeal before the third respondent are stayed for a period of two months from today.

Ext.P5 prohibitory order and Ext.P5(a) communication dated 28.05.2019 are received by the

WP(C).No.16704 of 2019 3 Branch Manager, Bank of India, Kalady from the Office of the Assistant Commissioner of State GST Department, Mattancherry. This Court since is granting stay of recovery for two months and further directing the appellate authority to dispose of the stay petition, it is in fitness of things that the Court suspends Ext.P5 prohibitory order and Ext. P5(a) communication read above for two months from today. S.V.BHATTI JUDGE DCS

WP(C).No.16704 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER U/S.25(1) PASSED FOR THE YEAR 2012-13 DATED 25/03/2019. EXHIBIT P2 AOF THE PENALTY ORDER U/S. 47(6) DATED 17/09/2018. EXHIBIT P3 AOF THE APPEAL FILED AGAINST EXT.P1 FOR THE YEAR 2012-13 DATED 14/04/2019. EXHIBIT P3 (a) AOF THE APPEAL FILED AGAINST EXT.P2 DATED 12/02/2019. EXHIBIT P4 AOF THE PETITION FOR STAY FILED ALONG WITH EXT.P3 DATED 14/04/2019. EXHIBIT P4 (a) AOF THE PETITION FOR STAY FILED ALONG WITH EXT.P3(A) DATED 12/02/2019. EXHIBIT P5 AOF THE PROHIBITORY ORDER IN FORM 3 DATED 28/05/2019. EXHIBIT P5 (a) AOF THE REQUEST TO 5TH RESPONDENT BY THE 4TH RESPONDENT DATED 28/05/2019.