Ahammed Parammal vs. Commercial Tax Officer - Kerala High Court, 19 July 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 19TH DAY OF JULY 2019 / 28TH ASHADHA, 1941 WP(C).No.19891 of 2019 PETITIONER: AHAMMED PARAMMAL AGED 52 YEARS, S/O LATE ALAVIKUTTY HAJI, PARAMMAL HOUSE, EAST KODOOR, CHITTIPARAMBU P.O, MALAPPURAM 676 504 REPRESENTED BY HIS NEXT FRIEND UNAS JEBIN, D/O ABDUL KAREEM, AGED 23 EAST KODOOR, CHITTIPARAMBU P.O, (ASHIYANA FILAMENTS AND ROPES, PALOORKKOTTA, PADAPARAMBA) MALAPPURAM DISTRICT BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 COMMERCIAL TAX OFFICER, FIRST CIRCLE, PERINTHALMANNA, MALAPPURAM DISTRICT, PIN 679 322 2 ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, (STATE GOODS AND SERVICES TAX DEPARTMENT), MALAPPURAM AT MANJERI, PIN 676 121. 3 KERAL VALUE ADDED TAX APPELLATE TRIBUNAL, (ADDITIONAL BENCH), CHEROOTY ROAD, KOZHIKODE, REPRESENTED BY ITS SECRETARY, PIN 673 001. WP(C).No.19891 of 2019 ..2.. 4 THE TAHSILDAR, OFFICE OF THE TAHSILDAR, PERINTHALMANNA, PIN 679 332 5 THE DEPUTY TAHSILDAR, PERINTHALMANNA TALUK, MALAPPURAM DISTRICT, PIN 676 509 6 THE VILLAGE OFFICER, KODOR, PIN 676 504 THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19891 of 2019 ..3..

JUDGMENT The petitioner, impugning Ext.P1 assessment order under the KVAT Act, filed an appeal before the 2nd respondent, who rejected it. Then the petitioner filed a 2nd appeal before the 3rd respondent. The petitioner also filed Ext.P4 stay application.

In view of the above, there shall be a direction to the 3rd respondent to take a decision on Ext.P4 stay application within two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE PR/19.07.2019 JUDGE

WP(C).No.19891 of 2019 ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 25.9.2017 FOR THE YEAR 2016-17 PASSED BY 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 31.1.2018 PASSED BY THE SECOND RESPONDENT. EXHIBIT P3OF TRIBUNAL APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER DATED 15.7.2019 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P4OF STAY PETITION DATED 15.7.2019 FILED BY PETITIONER BEFORE THE THIRD RESPONDENT. EXHIBIT P5OF DEMAND NOTICE AS PER RRC NO. 2018/3796/10 DATED 18.9.2018 ISSUED BY THE 5TH RESPONDENT ALONG WITH ENGLISH TRANSLATIONS.