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M/S. Diamond Nuts vs. The State Tax Officer

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WP(C)/6264/2020HC KeralaGSTCNR KLHC01016488202003 March 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6264 OF 2020(G) PETITIONER/S: M/S. DIAMOND NUTS 5/653,MANGADU, KOLLAM, REPRESENTED BY IS MANAGING PARTNER, B.MOHANACHANDRAN NAIR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, SECOND CIRCLE, KOLLAM-691 001 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, KOLLAM-691 001 GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6264 OF 2020(G) 2

JUDGMENT The grievance of the petitioner in the instant case is that against the assessment order dated 30.4.2019 for the year 2016-17, he preferred appeal along with stay application expressing apprehension qua initiation of coercive measures contemplated to be taken by the authorities. The limited prayer made by the petitioner in this writ petition is direction to the 2nd respondent to consider Ext.P3 stay application submitted in support of Ext.P2 memorandum of appeal, in accordance with law.

2.

Having heard learned Counsel for the petitioner and the learned Government Pleader, I am of the view that the relief sought for by the petitioner is justified and innocuous. Accordingly, without expressing anything on the merits of the matter, the writ petition is disposed of, with a direction to the 2nd respondent to consider Ext.P3 stay application filed in support of the memorandum of appeal, in accordance with law, within a period of two weeks from the date of receipt of a copy of this judgment. AMIT RAWAL JUDGE Jm/

WP(C).No.6264 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND 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.