M/S.Nila Agencies vs. The Appellate Tribunal

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WP(C)/7248/2023HC KeralaGSTCNR KLHC01017132202303 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 FRIDAY, THE 3RD DAY OF MARCH 2023 / 12TH PHALGUNA, 1944 W.P.(C) NO.7248 OF 2023 PET ITIONER: M/S.NILA AGENCIES, AGED 60 YEARS, 11/110-1, KALLINGAL ARCADE, (10/474, MELETHIL COMPLEX), KANNIYAMPURAM.P.O., OTTAPPALAM, PALAKKAD, PIN-679 104 REPRESENTED BY ITS MANAGING PARTNER, P.P. MUSTHAFA, S/O.MOIDU.P.P., AGED 60 YEARS BY ADVS. C.A.CHACKO C.M.CHARISMA RESPONDENTS: 1 THE APPELLATE TRIBUNAL, KOZHIKODE, OFFICE OF THE APPELLATE TRIBUNAL, KOZHIKODE DISTRICT, PIN-673 032. 2 THE JOINT COMMISSIONER (APPEALS), OFFICE OF THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN-678 001. 3 THE STATE TAX OFFICER, SQUAD IV, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN-678 001. DR. THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- W.P.(C) NO.7248 OF 2023 JUDGMENT Dated this the 3rd day of March, 2023 Admit. Government Pleader takes notice for the respondents.

2.

The limited prayer in the writ petition is for a direction to the 1st respondent to consider Ext.P3 appeal filed against Ext.P1 assessment order and Ext.P4 stay petition. There is also a prayer to stay all recovery steps pursuant to Exts.P1 and P2. In view of the limited prayer made in the writ petition, there will be a direction to the 1st respondent to dispose of Ext.P4 stay petition filed along with Ext.P3 appeal within two months. The coercive steps for recovery pursuant to Exts.P1 and P2 shall be kept in abeyance till disposal of Ext.P4. T.R. RAVI JUDGE bpr

-3- W.P.(C) NO.7248 OF 2023 APPENDIX OF WP(C) 7248/2023 PETITIONER'S EXHIBITS Exhibit P1OF ORDER DATED 28/9/2019 OF 3RD RESPONDENT Exhibit P2OF ORDER OF 2ND RESPONDENT DATED 30/12/2021 IN KVATA.10/2021 Exhibit P3OF APPEAL DATED 25/02/2023 FILED BEFORE THE 1ST RESPONDENT Exhibit P4OF STAY PETITION FILED BEFORE THE 1ST RESPONDENT

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.