M/S.Stove Kraft PVT. LTD. vs. The Assistant Commissioner - Kerala High Court, 28 June 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 28TH DAY OF JUNE 2019 / 7TH ASHADHA, 1941 WP(C).No.17663 of 2019 PETITIONER: M/S.STOVE KRAFT PVT. LTD. IV/500M, P.V SREEDHARAN ROAD, KUMBALAM , KOCHI-682 506, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI. M.D SREEKUMAR. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.M.G.SHAJI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX, SPECIAL CIRCLE, PERUMBAVOOR-683 542. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAXES, TAX COMPLEX, THEVARA, PERUMANOOR P.O.ERNAKULAM-682 015. 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX, KAKKANAD, ERNAKULAM-682 030 THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17663 of 2019 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. In view of the above, there shall be a direction to the 2nd respondent to dispose Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the assessment orders shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE

WP(C).No.17663 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2011-12 DATED 27.2.2019 EXHIBIT P2 AOF THE APPEAL FILED FOR THE YEAR 2011-12 DATED 16.4.2019 EXHIBIT P3 AOF THE STAY PETITION FILED FOR THE YEAR 2011-12 DATED 16.4.2019 EXHIBIT P4 AOF THE ADVANCE HEARING PETITION FILED FOR THE YEAR 2011-12 DATED 16.4.2019 EXHIBIT P5 AOF THE REVENUE RECOVERY NOTICE ISSUED FOR 2011-12 DATED 6.6.2019 RESPONDENTS EXHIBITS: NIL SAS/28/06/2019 //// P.A. TO JUDGE