M A Auto Parts vs. The State Tax Officer

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WP(C)/8786/2019HC KeralaGSTCNR KLHC01022329201922 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE2 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. 8786 of 2019 PETITIONER/S: M A AUTO PARTS, KOLAKKADAN BUILDINGS, M.P.XVII/611, KUNTHIPUZHA MANNARKKAD P.O.-678582, REPRESENTED BY ITS PROPRIETOR SRI. ASHRAF K. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GST, MANNARKKAD, PALAKKAD DISTRICT-678582. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, BEHIND CIVIL STATION, PALAKKAD-678001. 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. 8786 of 2019 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.

2.

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 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 19.7.2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 9.3.2019 AGAINST EXT.P1 EXHIBIT P3 COPY OF THE STAY PETITION DATED 9.3.2019 IN EXT.P2 APPEAL

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.