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M/S. Sai Export Enterprises vs. The Deputy Commissioner (Assmnt) -Ii

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WP(C)/8022/2023HC KeralaGSTCNR KLHC01018668202309 March 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 9TH DAY OF MARCH 2023 / 18TH PHALGUNA, 1944 WP(C) NO. 8022 OF 2023 PETITIONER: M/S. SAI EXPORT ENTERPRISES MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, K.R. USHASREE BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER (ASSMNT) -II STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM, PIN - 691002 2 THE JOINT COMMISSIONER (APPEALS)-I DEPARTMENT OF COMMERCIAL; TAXES, KOLLAM, PIN - 691002 DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 8022 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.8022 of 2023 -------------------------------------------- Dated this the 9th day of March, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.

2.

The limited prayer in the writ petition is for a direction to the 2nd respondent to consider Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition. There is also a prayer to stay all recovery steps pursuant to Ext.P1 assessment order. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Ext.P2 appeal and Ext.P3 stay petition and hear and dispose of the stay petition within two months. The coercive steps for recovery shall be kept in abeyance till then. T.R.RAVI JUDGE LEK

WP(C) NO. 8022 OF 2023 3 APPENDIX OF WP(C) 8022/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 14- 07-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 07-11-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 07-11-2022

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.