M/S. Bhima Enterprises vs. Joint Commissioner (Appeals)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS 1TUE AY, THE 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945 WP(C) NO. 19053 OF 2023 PETITIONER/S: M/S. BHIMA ENTERPRISES ELANKATH COMPLEX, OVER BRIDGE, THAMPANOOR THIRUVANANTHAPURAM REPRESENTED BY ITS' MANAGING PARTNER MR. B. GOVINDAN, PIN - 695014 BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD RESPONDENT/S: 1 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695014 2 DEPUTY COMMISSIONER (ADJUDICATION)-I STATE GOODS AND SERVICES TAX DEPARTMENT , THIRUVANANTHAPURAM, PIN - 695002 3 DEPUTY COMMISSIONER ARREAR RECOVERY STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT: GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19053 OF 2023 2 JUDGMENT The writ petition is filed to direct the 1st respondent- Authority to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition expeditiously and until such time to defer further proceedings pursuant to Exts.P1 assessment order and Ext.P4 revenue recovery notice.
The petitioner's case is that aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal along with P3 stay petition before the 1st respondent on 20.04.2023. Despite the pendency of the appeal and stay petition, the 3rd respondent has issued Ext.P4 revenue recovery notice. Hence, the writ petition.
Heard; Sri.Kumar A., the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing for the respondents.
Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 stay petition is pending consideration before the 1st respondent since
WP(C) NO. 19053 OF 2023 3 20.04.2023, I deem it appropriate to dispose of the writ petition as follows: (i) The 1st respondent is directed to consider and dispose of Ext.P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment after affording the petitioner an opportunity of being heard. (ii) Needless to mention, if the 1st respondent proposes to pass any conditional order of stay, the 1st respondent shall state reasons for the same. (iii) Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Exts.P1 and P4 shall stand deferred. C.S.DIAS JUDGE rkc/13.06.23
WP(C) NO. 19053 OF 2023 4 APPENDIX OF WP(C) 19053/2023 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER DATED 25.03.2023 ISSUED BY RESPONDENT NO.2 Exhibit P2OF THE MEMORANDUM OF APPEAL DATED 20.04.2023 Exhibit P3OF THE STAY PETITION DATED 20.04.2023 Exhibit P4OF THE REVENUE RECOVERY NOTICE DATED 27.05.2023
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.