Babu Sebastian vs. The State Tax Officer,State GST Department
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17TH DAY OF MAY 2019 / 27TH VAISAKHA, 1941 WP(C).No. 13772 of 2019 PETITIONER: BABU SEBASTIAN, AGED 59 YEARS, PROPRIETOR, CHERUVALLIL TRADERS, VELLAPPAD, PALA 9447011915 BY ADVS.SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, REVENUE TOWER, PALA-686575. 2 THE DEPUTY COMMISSIONER (APPEALS), S.G.S.T.DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686001. 3 THE ASSISTANT COMMISSIONER OF STATE TAXES, STATE G.S.T.DEPARTMENT, REVENUE TOWER, PALA-686575. BY GOVERNMENT PLEADER SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC:13772/2019 2 JUDGMENT Challenging Exhibit-P1 assessment order dated 07.02.2019, the petitioner herein has preferred an appeal along with an application for stay of proceedings before the 2nd respondent as is evident from Exhibits-P2 and P2(a). His grievance is that recovery proceedings are being initiated without considering the merits of the challenge that he has raised.
Heard the learned counsel appearing for the petitioner and the learned Government Pleader.
Having considered the facts and circumstances and the submissions made across the bar, there shall be a direction to the 2nd respondent to pass orders on Exhibit-P2(a) application for stay as expeditiously as possible, at any rate, within a period of two months from the date of production of a copy of this judgment. Till orders are passed, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed of as above. RAJA VIJAYARAGHAVAN V., JUDGE krj ////P.A. TO JUDGE
WPC:13772/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER PASSED FOR 2016-17 DATED 07.02.2019 EXHIBIT P2 AOF THE APPEAL FILED FOR THE YEAR 2016-17 BEFORE THE 2ND RESPONDENT DATED 08.04.2019 EXHIBIT P2 A AOF THE STAY PETITION FILED FOR THE YEAR 2016-17 BEFORE THE 2ND RESPONDENT DATED 08.04.2019 RESPONDENTS’ EXHIBITS:-NIL
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.