BharatTaxGST

Drawin Cruz vs. The State Commissioner Of State Goods And Service Tax Department

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WP(C)/3624/2020HC KeralaGSTCNR KLHC01010050202010 February 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL4 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 AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3624 OF 2020(C) PETITIONER/S: DRAWIN CRUZ PROPRIETOR, M/S ALL SEASON BACKWATER RESORT, NEAR THEVALLY BRIDGE, MATHILIL P.O.KOLLAM DISTRICT. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE STATE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA P.O.THIRUVANANTHAPURAM,PIN-695 002. 2 THE STATE TAX OFFICER (LUXURY TAX), KOLLAM , STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, ASRAMAM P.O., KOLLAM DISTRICT, PIN-691 002. 3 THE KERALA STATE VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, SASTHAMANGALAM, THIRUVANANTHAPURAM, PIN-695 010. 4 THE DEPUTY TAHSILDAR(RR), KOLLAM, TALUK KACHERY, KOLLAM DISTRICT, PIN-691 001. OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3624 OF 2020(C) 2

JUDGMENT The petitioner has approached this Court to issue appropriate direction to the third respondent for disposal of the second appeal preferred against Ext.P2 order dated 19.12.2019 pertaining to the assessment year 2015-2016 along with Ext. P4 stay application, but no action is taken so far.

2.

The learned counsel for the respondent does not deny the aforementioned contentions and submits that in case any directions are issued, the competent authority shall take a decision thereon.

3.

Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction to the third respondent to consider and dispose of the interim application within a period of one month and the appeal within another three months, in accordance with law, after affording an opportunity of hearing to the petitioner. Till such time, the interim application is WP(C).No.3624 OF 2020(C) 3 decided, any demand in pursuance to assessment order is ordered to be kept in abeyance. AMIT RAWAL sab JUDGE

WP(C).No.3624 OF 2020(C) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16, DATED 30.6.2018, PASSED BY THE 2ND RESPONDENT, UNDER SEC 6(2) OF THE KTL ACT. EXHIBIT P2OF THE FIRST APPELLATE ORDER FOR THE 2015-16 DATED 19.12.2019 PASSED BY THE DEPUTY COMMISSIONER (APPEALS), SGST DEPARTMENT, KOLLAM EXHIBIT P3OF THE SECOND APPEAL FOR THE YEAR 2015-16, DATED 10.1.2020, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P4OF THE STAY APPLICATION FOR THE YEAR 2015-16 DATED 9.1.2020, FILED BY THE PETITIONER BEFORE 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.