Binil B.Raj vs. The State Tax Officer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 03RD DAY OF JULY 2020 / 12TH ASHADHA, 1942 WP(C).No.13310 OF 2020(K) PETITIONER/S: BINIL B.RAJ PROPRIETOR, COCHIN PHOTO EMPORIUM, 41/2795 B, NORTH AVENUE, PARAMARA ROAD, ERNAKULAM, COCHIN-18. BY ADV. SRI.R.MURALEEDHARAN RESPONDENT/S: 1 THE STATE TAX OFFICER FIRST CIRCLE, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, COCHIN, PIN-682 018. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN, PIN-682 015. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKAND, PIN-682 030. OTHER PRESENT: SMT. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.13310 OF 2020(K) 2 JUDGMENT Dated this the 3rd day of July 2020 As against Ext.P1 order for the assessment year 2014-15 under the Kerala value Added Tax Act, petitioner preferred Ext.P2 appeal along with the stay application. The case of the petitioner is that, the 1st respondent is proceeding further with the revenue recovery prior to considering the stay petition, which impelled the petitioner to approach this Court.
Though this Court ought not to have interfered, but in the interest of justice, without expressing any opinion, this writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P3 application for stay filed along with Ext.P2 appeal in accordance with law, after affording an opportunity of hearing to the petitioner within a period of three months from the date of receipt of a copy of this judgment. AMIT RAWAL JUDGE nak
WP(C).No.13310 OF 2020(K) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION 25(1) DATED 25.11.2019. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 08/01/2020. EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 08.01.2020. EXHIBIT P4OF THE DEMAND NOTICE SERVED BY THE 1ST RESPONDENT ALONG WITH EXT.P1 ORDER DATED 25.11.2019.
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.