Mr. Jacob Philip vs. The State Tax Officer

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WP(C)/8695/2019HC KeralaGSTCNR KLHC01021890201921 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 THUR AY, THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WP(C).No. 8695 of 2019 PETITIONER: MR. JACOB PHILIP, AGED 73 YEARS, PHILIPS COTTAGE, MOONNALAM, ADOOR P.O., PATHANAMTHITTA BY ADVS. SRI.A.KUMAR SMT. G.MINI SRI.AJAY V. ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREEPRASAD RESPONDENTS: 1 THE STATE TAX OFFICER, SQUAD NO.1, STATE GST DEPARTMENT, PATHANAMTHITTA - 689 645. 2 THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, PATHANAMTHITTA - 689 645. 3 THE KERALA AGRICULTURE INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, CPGP LANE, SHASTAMANGALAM, THIRUVANANTHAPURAM - 695 010. 4 IDBI BANK LIMITED, 4TH FLOOR, INDIAN RED CROSS SOCIETY BUILDING, 1, RED CROSS, ROAD, NEW DELHI-110 001. ADV. MM JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C)No8695/2019 2 JUDGMENT The petitioner's appeal as Ext.P4 and an application for stay petition, Ext.P5, are pending before the 3rd respondent - Tribunal. The petitioner had furnished bank guarantee when the matter was pending before the lower authority. Considering

the above

facts

and circumstances, there will be direction to dispose the stay petition within a period of two months. Till then, the bank guarantee shall not be revoked. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE YKB

WP(C)No8695/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER UNDER SECTION 47(6) OF THE KVAT ACT DATED 9.2.2018 EXHIBIT P2OF THE ORDER OF THE ASSISTANT COMMISSIONER (APPEALS) DATED 22.5.2018 EXHIBIT P3OF THE ORDER OF THE 1ST RESPONDENT DATED 18.1.2019 EXHIBIT P4OF THE MEMORANDUM OF APPEAL EXHIBIT P5OF THE APPLICATION FOR STAY RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE YKB

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.