Khujson Industries vs. State Tax Officer

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WP(C)/7827/2018HC KeralaGSTCNR KLHC01039417201808 March 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 THURSDAY, THE 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939 WP(C).No. 7827 of 2018 PETITIONER: KHUJSON INDUSTRIES, THALAKKASSERY, PATTAMBI, REPRESENTED BY IT'S PROPRIETOR, SRI.C.P.MUHAMMED ABDUL BASHEER. BY ADV.SMT.M.K.HAJARA RESPONDENT(S): 1. THE STATE TAX OFFICER, STATE GOODS & SERVICE TAXES, PATTAMBI, PALAKKAD-679 303 2. THE DEPUTY COMMISSIONER(APPEALS), STATE GOODS & SERVICE TAXES, GST COMPLEX, PALAKKAD-678 601 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678 601 R1 TO R3 BY GOVERNMENT PLEADER SMT.M.M.JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts 9/3/2018 WP(C).No. 7827 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 21-11-2017. EXHIBIT P1(a) A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 21-11-2017. EXHIBIT P1(b) A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 21/11/2017 EXHIBIT P2 A TRUE COPY OF THE APPEAL FILED FOR THE YEAR 2013-14 DATED 08-01-2018 EXHIBIT P2(a) A TRUE COPY OF THE APPEAL FILED FOR THE YEAR 2014-15 DATED 08-01-2018 EXHIBIT P2(b) A TRUE COPY OF THE APPEAL FILED FOR THE YEAR 2015-16 DATED 08-01-2018 EXHIBIT P3 A TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 2013-14 DATED 08-01-2018 EXHIBIT P3(a) A TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 2014-15 DATED 08-01-2018 EXHIBIT P3(b) A TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 2015-16 DATED 08-01-2018 EXHIBIT P4 A TRUE COPY OF THE RR NOTICE IN FORM NO.1 ISSUED FOR THE YEAR 2013-14 DATED 17-02-2018 EXHIBIT P4(a) A TRUE COPY OF THE RR NOTICE IN FORM NO.1 ISSUED FOR THE YEAR 2014-15 DATED 17-02-2018 EXHIBIT P4(b) A TRUE COPY OF THE RR NOTICE IN FORM NO.1 ISSUED FOR THE YEAR 2015-16 DATED 17-02-2018 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO JUDGE sts 9/3/2018 A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.7827 of 2018 ------------------------------------ Dated this the 8th day of March, 2018

J U D G M E N T The petitioner, as against the assessment orders, Ext.P1 series, filed Ext.P2 series of appeals before the 2nd respondent.

The petitioner also filed Ext.P3 series of stay applications.

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