M/S Manjeri Supari Traders vs. The Asst. Commissioner, State Goods And Service Tax Department

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WP(C)/11183/2018HC KeralaGSTCNR KLHC01042773201802 April 20183 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 2ND DAY OF APRIL 2018 / 12TH CHAITHRA, 1940 WP(C).No. 11183 of 2018 ------------------------ PETITIONER ----------- M/S MANJERI SUPARI TRADERS, VADAKKEPARAMBA, CHENGARA, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.M.MOHAMMED ALI. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): -------------- 1. THE ASST. COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MALAPPURAM - 676 505. 2. THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOZHIKODE - 678 001. BY GOVERNMENT PLEADER SMT JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. WP(C).No. 11183 of 2018 (W) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXHIBIT P1. COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 26.02.2018 EXHIBIT P2. COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 20.3.2018 EXHIBIT P3. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 20.03.2018. RESPONDENTS EXHIBITS: NIL -------------------- /TRUE COPY/ K.V. P.S.TO JUDGE 3.04.2018 A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.11183 of 2018 ------------------------------------ Dated this the 2nd day of April, 2018

J U D G M E N T The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application.

Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance.

This writ petition is disposed of as above. A. MUHAMED MUSTAQUE JUDGE smp

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.