BharatTaxGST

Alin Cashews vs. The State Tax Officer

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WP(C)/22109/2020HC KeralaGSTCNR KLHC01055406202019 October 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Respondent: GP: DR.THUSHARA JAMES

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 19TH DAY OF OCTOBER 2020 / 27TH ASWINA, 1942 WP(C).No.22109 OF 2020(K) PETITIONER/S: ALIN CASHEWS, DOOR NO. KP/VI/4598, MANGADU P.O, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, SHIHAN SHAH BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT KOLLAM 691 002 2 THE JOINT COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, BAPPUJI NAGAR, ASRAMOM, KOLLAM 691 002 3 THE DEPUTY COMMISSIONER OF STATE TAX , STATE GOODS AND SERVICES TAX DEPARTMENT KOLLAM 691 002 OTHER PRESENT: GP: DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.22109 OF 2020(K) 2

JUDGMENT

Against Ext.P1 assessment order under the CST Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the Revenue Recovery notice. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

1.

The 2nd respondent shall consider and pass reasoned orders on Ext.P3 stay petition within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.

Recovery steps pursuant to Ext.P4 RR notice for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

WP(C).No.22109 OF 2020(K) 3

3.

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.22109 OF 2020(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14(CST) EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14(CST) EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14(CST) EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 3RD 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.