M/S.Corbel Pre-Laminated Boards INDIA (P) LTD. vs. The State GST Officer, Third Circle, State GST Department
Original PDF →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. 8765 of 2019 PETITIONER/S: M/S.CORBEL PRE-LAMINATED BOARDS INDIA (P) LTD. PATTATHATLACHI, ELAPPULLY, PALAKKAD REPRESENTED BY ITS MANAGING DIRECTOR ABDUL ALI BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA RESPONDENT/S: 1 THE STATE GST OFFICER, THIRD CIRCLE, STATE GST DEPARTMENT PALAKKAD -678 014 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT PALAKKAD 678 014 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD 678 014 4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM 695 001 OTHER PRESENT: THUSHARA JAMES GP
-2- W.P.(C). No. 8765 of 2019 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, impugning Ext.P1 assessment order under the Kerala Value Added Tax Act, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application along with the appeal.
In view of the above, there shall be a direction to the 2nd respondent to take a decision on Ext.P3 stay application within two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE das
-3- W.P.(C). No. 8765 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO 32090688123/2015-16 DATED 07/08/2018 PASSED BY STATE GST OFFICER, THIRD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD EXHIBIT P2 THEOF THE APPEAL MEMORANDUM FOR THE YEAR 2015-16 FILED BEFORE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD EXHIBIT P3 THEOF STAY PETITION FOR THE YEAR 2015-16 FILED BEFORE DEPUTY COMMISSIONER (APPEALS, COMMERCIAL TAXES, PALAKKAD. EXHIBIT P4 THEOF REVENUE RECOVERY NOTICE NO.A2-144/2019 DATED 22/01/2018 RRC NO 51/18-19 DATED 24/01/2019 ISSUED BY ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, PALAKKAD.
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.