Hi-Tech Treads vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4416 OF 2020(B) PETITIONER: HI-TECH TREADS KEEZHILLAM P. O., PERUMBAVOOR - 683 541, REPRESENTED BY ITS PROPRIETOR SMT. LISSY ALIAS. BY ADVS. SRI.AJI V.DEV SRI.M.G.SHAJI SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER NORTH PARAVOOR ON DEPUTATION TO SECOND CIRCLE, STATE GOODS AND SERVICES TAX, PERUMBAVOOR - 683542. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAXES, TAX COMPLEX, THEVARA, PERUMANOOR P. O., ERNAKULAM - 682 015. 3 THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAXES, MUDAVOOR P. O., MUVATTUPUZHA - 686669. DR. THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4416 OF 2020(B) 2 JUDGMENT Dated this the 17th day of February 2020 The learned counsel for the petitioner submits that against Ext.P1 assessment order for the year 2016-2017 dated 4.9.2019, Ext.P2 appeal and Ext.P3 application for stay have been filed on 15.10.2019, though not registered or number has been given. But in the mean time, Ext.P4 revenue recovery notice dated 19.11.209 has been issued to the detriment of the petitioner. I am of the view that the petitioner's detriment cannot be kept pending for infinite period, in the absence of registration of the appeal. Without expressing any opinion on the merits of the matter, this writ petition is disposed of with a direction to the respondent to consider the prayer of interim stay submitted along with the appeal within a period of WP(C).No.4416 OF 2020(B) 3 one month from the date of receipt of a copy of this judgment. Till such time the interim application is decided, the operation of the recovery notice shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE ACM` WP(C).No.4416 OF 2020(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1