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T.M.Mani (Proprietor) vs. The State Tax Officer

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WP(C)/8775/2019HC KeralaGSTCNR KLHC01022331201922 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 22ND DAY OF MARCH 2019 / 1ST CHAITHRA, 1941 WP(C).No. 8775 of 2019 PETITIONER/S: T.M.MANI (PROPRIETOR) AGED 50 YEARS BASIL RUBBERS, OORAMANA, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN- 686663. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GST, MUVATTUPUZHA, ERNAKULAM- 686669. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM- 682015. 3 THE DEPUTY TAHSILDAR, MUVATTUPUZHA TALUK, ERNAKULAM DISTRICT- 686673 OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- W.P.(C). No. 8775 of 2019 JUDGMENT The petitioner, impugning Exts.P1 & P1(a) assessment and penalty orders under the Kerala Value Added Tax Act, filed Exts.P2 & P2(a) appeals before the 2nd respondent. The petitioner also filed Exts.P3 & P3(a) stay applications along with the appeals.

2.

In view of the above, there shall be a direction to the 2nd respondent to take a decision on Exts.P3 & P3(a) stay applications within two months. Till then, recovery proceedings pursuant to the impugned order in the appeals shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30.06.2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A COPY OF PENALTY ORDER DATED 30.06.2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.

-3- W.P.(C). No. 8775 of 2019 EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 28.02.2019 AGAINST EXT.P1. EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 28.02.2019 AGAINST EXT.P1(A). EXHIBIT P3 COPY OF THE STAY PETITION DATED 28.02.2019 IN EXT.P2 APPEAL. EXHIBIT P3 A COPY OF THE STAY PETITION DATED 28.02.2019 IN EXT.P2(A) APPEAL. EXHIBIT P4 REVENUE RECOVERY NOTICE DATED 01.02.2019 AGAINST EXT.P1. EXHIBIT P4 A REVENUE RECOVERY NOTICE DATED 01.02.2019 AGAINST EXT.P1(A).

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.