Mu Gems Jewellery Works vs. The State Tax Officer - Kerala High Court, 11 April 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY, THE 11TH DAY OF APRIL 2019 / 21ST CHAITHRA, 1941 WP(C).No. 11828 of 2019 PETITIONER/S: MU GEMS JEWELLERY WORKS, ALWIA COMPLEX, 10/820, POLY JUNCTION, 10, THRIPRAYAR, VALAPPAD, THRISSUR DISTRICT, REPRESENTED BY ITS AUTHORISED SIGNATORY RAGHU G. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHAVAKKAD, THRISSUR. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680004. OTHER PRESENT: GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.11828/2019 -2- J U D G M E N T Heard Sri S.Anil Kumar, the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader for the respondents.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition and Ext.P2 appeal expeditiously.

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 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. Ext.P2 appeal, if otherwise in order, to be considered and disposed of within four months from today.

W.P.(C) No.11828/2019 -3- Recovery proceedings pursuant to the order under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30/03/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.