Kuruvithadam Agnecies PVT. LTD. vs. Assistant Commissioner - Kerala High Court, 18 July 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 18TH DAY OF JULY 2019 / 27TH ASHADHA, 1941 WP(C).No.19672 of 2019 PETITIONER: KURUVITHADAM AGNECIES PVT. LTD. KACHERITHAZHAM, MUVATTUPUZHA 686 661, HEAD OFFICE AT M.G.ROAD, ERNAKULAM, KOCHI 682 015, (REPRESENTED BY SRI. CHARLES MATHEW, DIRECTOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE,STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMBAVOOR 683 542. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI 682 015. WP(C).No.19672 of 2019 ..2.. 3 ASSISTANT COMMISSIONER (RECOVERY), STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA 683 561. 4 MANAGER, DHANLAXMI BANK LIMITED, SHANMUGHAM ROAD BRANCH, OPP. MARINE DRIVE, ERNAKULAM, KOCHI 682 031 SMT. THUSHARA JAMES GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19672 of 2019 ..3..

JUDGMENT The petitioner, as against Ext.P1 assessment order, submitted Ext.P2 appeal before the 2nd respondent. Petitioner also submitted an application for condonation of delay of 117 days. Petitioner also had moved stay application. In the meanwhile, Garnishee proceedings were initiated.

In the light of pendency of the stay application as well as the delay application, there shall be a direction to 2nd respondent to dispose the stay as well as the delay applications within a period of two months. Till then, recovery proceedings pursuant to the impugned order shall be kept in abeyance. The 4th respondent/Bank is also directed to ..4.. not act upon the prohibitory order till the reliefs as above are worked out. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/18.07.2019 ..5.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32151408855/2014-15 DATED 28.4.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE APPEAL MEMORANDUM FOR THE YEAR 2014-15 AGAINST EXT. P1 FILED BEFORE THE 2ND RESPONDENT ON 15.7.2019 EXHIBIT P2 AOF THE APPLICATION FOR CON DONATION OF DELAY FILED N EXT. P2 APPEAL BEFORE THE 2ND RESPONDENT ON 15.7.2019 EXHIBIT P2 BOF THE APPLICATION FOR STAY FIELD IN EXT. P2 APPEAL BEFORE THE 2ND RESPONDENT ON 15.7.2019 EXHIBIT P2 COF THE APPLICATION FOR EARLY HEARING FILED IN EXT. P2 APPEAL BEFORE THE 2ND RESPONDENT ON 15.7.2019 EXHIBIT P3OF THE PROHIBITORY ORDER IN FORM 3 DATED 9.7.2019 ADDRESSED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT. EXHIBIT P4OF THE LETTER DATED 16.7.2019 ADDRESSED BY THE 4TH RESPONDENT TO THE PETITIONER