BharatTaxGST

Choice Traders vs. The State Tax Officer

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WP(C)/19372/2022HC KeralaGSTCNR KLHC01039764202215 June 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
For Petitioner: P.S.SOMAN, T.RADHAMONYFor Respondent: ADV. DR. THUSHARA JAMES (SR. GP)

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 15TH DAY OF JUNE 2022 / 25TH JYAISHTA, 1944 WP(C) NO. 19372 OF 2022 PETITIONER: CHOICE TRADERS, P.K.A BUILDING, NEAR INDUSTRIAL DEVELOPMENT AREA, ERUMATHALA P.O, ALUVA REPRESENTED BY A.M. ABDUL JALEEL, MANAGING PARTNER. BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KAP COMPLEX, ALUVA 683 101. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR P.O, ERNAKULAM 682 015. 3 DEPUTY TAHSILDAR, TALUK OFFICE, AT MINI CIVIL STATION, ALUVA- 683 101. OTHER PRESENT: ADV. DR. THUSHARA JAMES (SR. GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.19372/2022 -2-

J U D G M E N T Challenging Ext.P1 order the petitioner has filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 application for stay. The only relief is sought for a direction to the 2nd respondent to consider and pass orders on Ext.P3 and to stay any proceedings for recovery of any amount determined under Ext.P1 till such time as orders are passed on the stay petition.

2.

Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 2nd respondent before whom Ext.P3 application for stay is pending, to consider and pass orders on Ext.P3 within two months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P3, any demand pursuant to Ext.P1 shall be kept in abeyance. GOPINATH P. JUDGE AMG

W.P (C) No.19372/2022 -3- APPENDIX OF WP(C) 19372/2022 PETITIONER EXHIBITS Exhibit P1OF THE CST ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 20.03.2020 ISSUED BY THE 1ST RESPONDENT. Exhibit P2OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P1 ORDER DATED 27.04.2022. Exhibit P3OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNT IN EXHIBIT P1 ORDER DATED 27.04.2022. Exhibit P4OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15 DATED 30.03.2022.

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.