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

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. 8511 of 2019 PETITIONER/S: M/S.CRESCENT CONSTRUCTION COMPANY POOJAPPURA THIRUVANANTHAPURAM, 695 012, REPRESENTED BY ITS PARTNER SRI. ANEEZ BABU.S. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) 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. BY SRI.P M MANOJ GOVERNMENT PLEADER 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. 8511 of 2019 2 JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. In the light of the above, there shall be a direction to the 2nd respondent to dispose of the stay petition within a period of two months, after issuing notice to the petitioner. Till the disposal of stay petition recovery based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SMA

WP(C).No. 8511 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS : EXHIBIT P1 COPY OF THE ASSESSMENT ORDER NO. 32011309012/16-17 DATED 16.8.2018 OF THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE MEMORANDUM OF APPEAL DATED 25/2/2019 FIELD BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3 COPY OF THE STAY PETITION DATED 25/2/2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2 APPEAL. EXHIBIT P4OF THE RR NOTICE NO. B3- 795/2019 DATED 16/3/2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS :- NIL SMA