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Cochin Sanitary Stores vs. Assistant Commissioner, State Goods And Services Tax

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RP/776/2019HC KeralaGSTCNR KLHC01057040201930 August 2019Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI4 pages

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Heard together (2 matters)

RP.No.776 OF 2019
WA. 786/2019

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 30TH DAY OF AUGUST 2019 / 8TH BHADRA, 1941 RP.No.776 OF 2019 IN WA. 786/2019 AGAINST THE JUDGMENT IN WA 786/2019 OF HIGH COURT OF KERALA DATED REVIEW PETITIONER/WRIT APPELLANT: COCHIN SANITARY STORES 40/3388, T.D. ROAD, ERNAKULAM, KOCHI-682031, REPRESENTED BY ITS PARTNER, K.J. SUDHAKARA KAMATH, BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS/RESPONDENTS: 1 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683101. 2 INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX, MATTANCHERY-682002. (OR ANY OFFICER ACTING UNDER HIM) 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, RP 776/19 -:2:- STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. SRI. MOHAMMED RAFIQ, GOVT. PLEADER (SR.) THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 30.08.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP 776/19 -:3:- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- R.P. No.776 of 2019 IN W.A. No. 786 of 2019 ------------------------------------------------- Dated this the 30th day of August, 2019

O R D E R Abdul Rehim, J. Learned counsel for the review petitioner submitted that in view of the orders obtained in R.P. No.845 of 2019 in W.P.(C) No.4603 of 2016, the above review petition is not intended to be pursued. Accordingly, the above Review Petition is hereby dismissed as not pressed. C.K. ABDUL REHIM, JUDGE. R. NARAYANA PISHARADI, JUDGE. vps

RP 776/19 APPENDIX OF RP 776/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A REVENUE RECOVERY NOTICE NO.(FRR) 27/2015-16 DATED 20/07/2019 ISSUED BY THE ASSESSING AUTHORITY. ANNEXURE B FORM 3 PROHIBITORY NOTICE DATED 27.7.2019,

ISSUED

BY ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, MATTANCHERY. ANNEXURE C STAY ORDER KVATA 138/2016, DATED 18.01.2017

ISSUED

BY DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. ANNEXURE D STAY ORDER NO. KVATA 1260/2019 DATED 10.07.2019

ISSUED

BY DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. ANNEXURE E STAY ORDER NO.KVATA 1239,1240,1261,1269 & 1270 ALL DATED 8/8/2019 ISSUED BY DEPUTY

COMMISSIONER

(APPEALS) ERNAKULAM. ANNEXURE F LEDGER ACCOUNT OF THE REVIEW PETITIONER FIRM SHOWING DEBITS WITH THE ACCOUNTS OF THE FIRM. RESPONDENT

'S/S

EXHIBITS: NIL

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.