M/S. Crescent Construction Company vs. Assistant Commissioner (Works Contract) Commercial Taxes

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNE AY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 8454 of 2019 PETITIONER: M/S. CRESCENT CONSTRUCTION COMPANY POOJAPPURA THIRUVANANTHAPURAM, PINCODE 695012, REPRESENTED BY ITS PARTNER SRI ANEEZ BABU B. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) COMMERCIAL TAXES COMMERCIAL TAXES, TAX TOWERS, THIRUVANANTHAPURAM 695 002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THIRUVANANTHAPURAM 695 002. 3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM 695 002. 4 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM 695 001. SRI THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 8454 of 2019 2 JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the 2nd respondent to take a decision on Exts.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned orders in the appeals shall be deferred. The writ petition is disposed of as above. SAS/20/03/2019 //// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE

WP(C).No. 8454 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER NO. 32011309012/11-12 DATED 17/6/2018 OF THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE MEMORANDUM OF APPEAL DATED 11/2/2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3OF STAY PETITION DATED 11/2/2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2 APPEAL. EXHIBIT P4 COPY OF THE RR NOTICE NO. B3-796/2019 DATED 16/3/2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.