Park Diamonds vs. The Assistant Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUE AY, THE 18TH DAY OF APRIL 2023 / 28TH CHAITHRA, 1945 WP(C) NO. 14221 OF 2023 PETITIONER/S: PARK DIAMONDS, FRANCHISE SHOP OF GITANJALI LIFESTYLE LTD. , LULU INTERNATIONAL SHOPPING MALL, EDAPPALLY JUNCTION, ERNAKULAM, KOCHI, REPRESENTED BY ITS MANAGING PARTNER, SARATHKRISHNAN.M.R. , S/O. M.R.RAMACHANDRAN, AGED 36 YEARS, PIN - 682024 BY ADVS. R.MURALEEDHARAN R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, (FORMERLY STATE TAX OFFICER) STATE GOODS & SERVICES TAX DEPARTMENT, 1ST CIRCLE, KALAMASSERY, ERNAKULAM, COCHIN, PIN - 682024 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR, ERNAKULAM., PIN - 682015 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM AT THE TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN - 682015 4 THE DEPUTY TAHSILDAR, TALUK OFFICE, THRISSUR AT CIVIL STATION, AYYANTHOLE, THRISSUR,, PIN - 680003 OTHER PRESENT: GP SMT.VIDYA KURIAKOSE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 14221 OF 2023 2 JUDGMENT Challenging Ext.P5 order of assessment, the petitioner preferred an appeal and the same was rejected by Ext.P6. Challenging Ext.P6, the petitioner has preferred Ext.P7 appeal along with Ext.P8 interlocutory application for stay. The petitioner seeks for a disposal of Exts.P7 and P8. 2. Heard the learned Government Pleader also. After hearing both sides, I am inclined to dispose of the writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P8 stay petition within a period of two months. Till a decision is taken as directed above, further proceedings pursuant to Exts.P9 and P10 shall be kept in abeyance. VIJU ABRAHAM JUDGE rkc/18.04.23

WP(C) NO. 14221 OF 2023 3 APPENDIX OF WP(C) 14221/2023 PETITIONER EXHIBITS Exhibit P1OF THE GOODS RETURN MEMO RAISED BY THE PETITIONER DATED 17.07.2015 Exhibit P2OF THE PURCHASE RETURN MEMO RAISED BY THE PETITIONER DATED 17.07.2015 Exhibit P3OF THE DELIVERY NOTE IN FORM 15 RAISED BY THE PETITIONER DATED 17.07.2015 Exhibit P4OF THE CONSIGNMENT NOTE ISSUED BY M/S. BVC LOGISTICS ON BOOK THE CONSIGNMENT DATED 17.07.2015 Exhibit P5OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE 1 ST RESPONDENT, DATED 02.09.2022 FOR THE YEAR 2015-2016 Exhibit P6OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT IN KVAT APPEAL NO.401/2022 DT. 15.02.2023 Exhibit P7OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 27.03.2023 AGAINST EXT.P-6 & P-5 ORDERS Exhibit P8OF

THE INTERLOCUTORY APPLICATION FOR STAY DATED 27.03.2023 FILED BEFORE THE 3RD RESPONDENT Exhibit P9OF THE DEMAND NOTICE ISSUED UNDER SEC.7 OF THE R.R.ACT, DATED 23.06.2022 Exhibit P10OF THE DEMAND NOTICE ISSUED UNDER SEC.34 OF THE R.R.ACT, DATED 23.06.2022