C.G.Babu vs. The Asst. Commissioner Of State Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY, THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WP(C).No.8556 of 2019 PETITIONER/S: C.G.BABU, AGED 58 YEARS, PROPRIETOR, M/S. HOTEL ARATHI BAR, VADAKKENCHERRY, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX,STATE GST DEPARTMENT, KERALA, SPECIAL CIRCLE, PALAKKAD- 678001. 2 DY.COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD- 678001. 3 THE INSPECTING ASST.COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHITTUR- 678101. BY GOVERNMENT PLEADER, SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.8556/2019 2 JUDGMENT The petitioner,

as against

Ext.P1 assessment order under the Kerala Value Added Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the second respondent to consider Ext.P3 stay application within two months. Till the disposal of the stay application, 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 ln

WP(C).No.8556/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17(KGST) DATED 17.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 16.02.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 16.02.2019. EXHIBIT P4 COPY OF EARLY POSTING FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED 16.02.2019. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 23.02.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE