BharatTaxGST

Indo French Shell Fish Company PVT. LTD. vs. The Assistant Commissioner

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WP(C)/2451/2020HC KeralaGSTCNR KLHC01006964202029 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS4 pages
For Petitioner: SRI.R.MURALEEDHARAN, DR.ANIES GEORGE

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 29TH DAY OF JANUARY 2020 / 9TH MAGHA, 1941 WP(C).No.2451 OF 2020(F) PETITIONER: INDO FRENCH SHELL FISH COMPANY PVT. LTD. 12/1008 B, VIGNESH, PARAVANA JUNCTION, MATTANCHERRY, ERNAKULAM DISTRICT, COCHIN, PIN-682 002, REPRESENTED BY ITS MANAGING DIRECTOR, K.MADHUKUMAR. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE (PRODUCE), MATTANCHERRY, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY, COCHIN, PIN-682 002. 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, MATTANCHERRY, TAX COMPLEX, BAZAAR ROAD, MATTANCHERRY, PIN-682 002. SMT. M.M.JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.2451 OF 2020(F) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.2451 of 2020 =========================== Dated this the 29th day of January, 2020

JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, Ext.P-4 demand notice has been initiated for enforcement of the impugned Ext.P1 order by the assessing authority for recovery of the disputed amounts.

2.

Heard Sri.R.Muraleedharan, learned counsel appearing for the petitioner and Smt.M.M.Jasmine, learned Government Pleader appearing for the respondents.

3.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Ext.P3 stay application filed in Ext.P2 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on that application without much delay, preferably within a WP(C).No.2451 OF 2020(F) 3 period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid Ext.P3 stay application, further coercive steps pursuant to Ext.P-4 demand notice for enforcement of the impugned Ext.P-2 order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS JUDGE vgd

WP(C).No.2451 OF 2020(F) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER SEC. 25(1) DATED 30.10.2019 EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED 4.12.2019 EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 4.12.2019 EXHIBIT P4OF THE DEMAND NOTICE ISSUED UNDER R.R. ACT BY THE 3RD RESPONDENT, DATED 21.1.2020

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.