Yassen International vs. The Assistant Commissioner

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WP(C)/16682/2019HC KeralaGSTCNR KLHC01042579201919 June 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

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.16682 of 2019 PETITIONER: YASSEN INTERNATIONAL X/4, KEEZHMADU, ERUMATHALA POST, ALUVA - 683 112, REPRESENTED BY ITS PROPRIETOR, SRI. ABDUL MAJEED. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, DEPARTMENT OF STATE GST, SPECIAL CIRCLE, MATTANCHERRY AT K.A.P. COMPLEX, ALUVA - 683 101. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) TAX COMPLEX, ERNAKULAM - 682 015. 3 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF STATE GST, MATTANCHERRY, PIN - 682 003. 4 THE BRANCH MANAGER YES BANK LTD, ERNAKULAM BRANCH, 1ST FLOOR, PUTHEURAN PLAZA, KPCC JUNCTION, M.G. ROAD, ERNAKULAM, PIN - 682 011. GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- WP(C).No.16682 of 2019 JUDGMENT Heard Sri. K.S Hariharan Nair, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader.

2.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 delay petition and Ext.P4 stay petition expeditiously.

3.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P3 delay petition and Ext.P4 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment.

4.

The recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months from today.

5.

Ext.P6 is the communication received by the

-3- WP(C).No.16682 of 2019 petitioner, wherein the communication received from the office of the Assistant commissioner of State GST Department, Mattancherry, dated 12.06.2019 is referred to. 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 letter dated 12.06.2019 read above and also Ext.P6 for two months from today. S.V.BHATTI JUDGE JS

-4- WP(C).No.16682 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISUSED BY THE IST RESPONDENT DATED 27.11.2018 FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 15.6.2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE DELAY CONDONATION PETITION DATED 15.6.2019 IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF THE STAY PETITION DATED 15.6.2019 IN EXT.P2 APPEAL. EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE DATED 28.3.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6 COPY OF THE LETTER DATED 17.6.2019 ISSUED BY THE 4TH RESPONDENT DIRECTING THE PETITIONER TO PAY THE DEMAND AS PER EXT.P1.

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.