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M/S. Nippon Q1 Projects PVT LTD. vs. The State Tax Officer

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WP(C)/15509/2022HC KeralaGSTCNR KLHC01031054202206 May 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
For Petitioner: S.ANIL KUMAR (TRIVANDRUM), SABU C.J, RAHUL A., APARNA ANIL

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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. FRIDAY, THE 6TH DAY OF MAY 2022 / 16TH VAISAKHA, 1944 WP(C) NO. 15509 OF 2022 PETITIONER: NIPPON Q1 PROJECTS PVT LTD (FORMERLY NIPPON INFRA PROJECTS PVT.LTD) D/314 M, NIPPON TOYOTA, NETTOOR PO ERNAKULAM, PIN-682 040 REPRESENTED BY ITS DIRECTOR, SHADA MOHAMMED BABU, 35/1617B, JAWAHARLAL NEHRU STADIUM ROAD, PALARIVATTOM, ERNAKULAM, PIN CODE - 682 025 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT WORKS CONTRACT, ERNAKULAM, CLAS TOWERS, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682 018 2 THE JOINT COMMISSIONER(APPEALS)-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN - 682 015 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, KOCHI, PIN-682 015 REPRESENTED BY ITS SECRETARY 4 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, PIN - 682 030 GP SAYED MURTHALA THANGAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15509 OF 2022 2

JUDGMENT Petitioner suffered Ext.P1 assessment order against which he preferred an appeal and Ext.P2 order has been passed modifying the assessment.

2.

Against Ext.P2, the petitioner has filed Ext.P3 appeal along with Ext.P3(a) stay petition. The only relief sought for is for a direction to the 3rd respondent to consider and pass orders on Ext.P3(a) stay petition and to defer any recovery proceedings till the consideration of the stay petition.

3.

Having heard the learned counsel for the petitioner and the learned Government Pleader, this writ petition will stand disposed of directing the third respondent to consider and pass orders on Ext.P3(a) stay petition, within a period of two weeks from the date of receipt of a copy of this judgment. Till such time, as orders are passed on Ext.P3(a), recovery proceedings shall be kept in abeyance. GOPINATH P. JUDGE nkr

WP(C) NO. 15509 OF 2022 3 APPENDIX OF WPC 15509 OF 2022 PETITIONER EXHIBITS Exhibit P1 THE ASSESSMENT ORDER DATED 19.02.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P2 ORDER OF THE 2ND RESPONDENT DATED 10.01.2022 Exhibit P3 MEMORANDUM OF APPEAL FILED BEFORE THE 3RD RESPONDENT Exhibit P3(a) STAY PETITION FILED BEFORE THE 3RD RESPONDENT Exhibit P4 DEMAND NOTICE DATED 08.04.2022 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT

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.