Delbert Industries PVT. LTD. vs. State Tax Officer, 1St Circle - Kerala High Court, 26 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE SATURDAY, THE 26TH DAY OF OCTOBER 2019 / 4TH KARTHIKA, 1941 WP(C).No.28648 OF 2019(E) PETITIONER: M/S. DELBERT INDUSTRIES PVT. LTD., XI/426C, VILANGU P.O., KIZHAKKAMBALAM - 683 561, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.SAJI SEBASTIAN. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, 1ST CIRCLE, GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR - 633 542. 2 ASSISTANT COMMISSIONER (APPEALS), GOODS AND SERVICES TAX DEPARTMENT, THEVARA, COCHIN - 682 015. 3 INSPECTING ASSISTANT COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, COCHIN - 682 002. OTHER PRESENT: MM JASMIN GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28648 OF 2019(E) 2

JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. The Writ Petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ska

WP(C).No.28648 OF 2019(E) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER DATED 22/06/2019 COMPLETED BY 1ST RESPONDENT U/R.6(5) OF THE CST RULES, FOR 2016-17. EXHIBIT P2OF APPEAL DATED 23/10/2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3OF STAY PETITION DATED 23/10/2019 SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P2 APPEAL. EXHIBIT P4OF 'C' FORMS ALONG WITH STATEMENT SUBMITTED FOR RS.22,14,725/- ALONG WITH EXT.P2 APPEAL BEFORE 2ND RESPONDENT.