Pothan And Pothan Automobiles Private Limited vs. Assistant Commissioner

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WP(C)/14293/2019HC KeralaGSTCNR KLHC01034247201923 May 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY, THE 23RD DAY OF MAY 2019 / 2ND JYAISHTA, 1941 WP(C).No. 14293 of 2019 PETITIONER: POTHAN AND POTHAN AUTOMOBILES PRIVATE LIMITED, KANNOTHUMCHAL, KANNUR - 670 006, REP. BY ITS MANAGING PARTNER MR. SURESH POTHAN, S/O. NARAYANAN, AGED 45 YEARS. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, KANNUR - 670 001 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF SGST, KOZHIKODE - 673 001 3 COMMISSIONER STATE GST DEPARTMENT, TRIVANDRUM - 695 001 4 ADDITIONAL CHIEF SECRETARY/ COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI - 5, TAMIL NADU 5 THE DEPUTY COMMISSIONER OF AUDIT, CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT - 1 6 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001 GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 14293/2019 -2- J U D G M E N T Heard Sri.C.K.Sreejith, 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.P8 delay petition and Ext.P9 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.P8 delay petition and Ext.P9 stay petition 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 second respondent are stayed for two months from today. S.V.BHATTI JUDGE mpm

W.P.(C) No. 14293/2019 -3- APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE FORM 'C'/ FORM OF DECLARATION UNDER THE CENTRAL SALES TAX EXHIBIT P2 THEOF THE NOTICE UNDER RULE 6(5) OF THE CENTRAL SALES TAX (KERALA) RULES, 1957, DT. 10/10/2018 EXHIBIT P3 THEOF THE NOTICE ISSUED ON 2/11/2018 EXHIBIT P4 THEOF THE CIRCULAR NO.7/2017 DT. 13/6/17 ISSUED BY THE 4TH RESPONDENT EXHIBIT P5 THEOF THE REPLY SUBMITTED BY THE PETITIONER DT. 2/11/2018 EXHIBIT P6 THEOF THE ORDER NO. 32120249962/2016-17 DT. 1/3/2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7 THEOF THE APPEAL FILED BEFORE THE 2ND RESPONDENT EXHIBIT P8 THEOF THE DELAY CONDONATION PETITION EXHIBIT P9 THEOF THE STAY APPLICATION //// 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.