P.S.Kannan vs. The State Tax Officer - Kerala High Court, 03 April 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNE AY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 WP(C).No. 10336 of 2019 PETITIONER: P.S.KANNAN, PROPRIETOR, M/S. SACHINDRA POLYMER INDUSTRIES, VALLIVATTOM, THRISUSR DISTRICT, AGED 44, S/O. SACHINDRANATH. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, IRINJALAKUDA 680 125. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680 001. 3 THE ASST. COMMISSIONER OF STATE TAX, SGST DEPARTMENT, IRINJALAKUDA 680 125. SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- WP(C).No. 10336 of 2019 JUDGMENT Heard Sri.Harisankar V. Menon, the learned counsel for the petitioner and Sri. C.K Govindan, the learned Senior Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition 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 within two months and Ext.P2 appeal as expeditiously as possible preferably within six months from today. The recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for eight weeks from today. S.V.BHATTI JUDGE JS

-3- WP(C).No. 10336 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 31.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 13.3.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 28.3.2019. EXHIBIT P4 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DATED 22.3.2019.