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M/S.Sreedhareeyam Ayurveda Eye Hospital vs. The Deputy Commissioner (Appeals)

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WP(C)/28604/2019HC KeralaGSTCNR KLHC01074534201926 October 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

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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.28604 OF 2019 PETITIONER/S: M/S.SREEDHAREEYAM AYURVEDIC EYE HOSPITAL AND RESEARCH CENTRE PVT. LTD., NELLIKATTUMANA, V-485 C, KIZHKOMBU, KOOTHATTUKULAM-686662, REPRESENTED BY ITS MANAGING DIRECTOR, MR.NARAYANAN NAMBOOTHIRI PARAMESWARAN NAMBOOTHIRI. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (APPEALS), DEPTT. OF COMMERCIAL TAXES, ERNAKULAM-682016. 2 THE STATE TAX OFFICER (LT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, ERNAKULAM- 682002. 3 THE INTELLIGENCE OFFICER, SQUAD NO.1, STATE GOODS AND SERVICE TAX, MATTANCHERRY AT ALUVA, KERALA-683101. 4 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX, MUVATTUPUZHA, KERALA-686669. BY SENIOR GOVERNMENT PLEADER, SMT.M M JASMIN 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.28604/2019 2

JUDGMENT

The petitioner, challenging an assessment order under the Kerala Tax on Luxuries Act, 1976, filed an appeal before the first respondent. Ext.P2 is the appeal. The petitioner also filed Ext.P3 stay application. In the light of the above, there shall be a direction to the first respondent to dispose the stay application within two months. Till then, recovery proceedings based on the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.28604/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF ASSESSMENT ORDER FOR AY 2015-16 DATED 30.7.2018 PASSED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE MEMORANDUM OF APPEAL FOR AY 2015-16. EXHIBIT P3OF THE APPLICATION FOR STAY FOR AY2015-16. EXHIBIT P4OF THE REVENUE RECOVERY NOTICE DATED 4.10.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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.