South Indian Scrap Traders vs. The Asst.Commissioner - Kerala High Court, 27 June 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 27TH DAY OF JUNE 2019 / 6TH ASHADHA, 1941 WP(C).No.17475 of 2019 PETITIONER: SOUTH INDIAN SCRAP TRADERS OPP. JUMA MASJID, PUTHIYA ROAD, PALARIVATTOM,KOCHI 682 025, REPRESENTED BY ITS PROPRIETOR SRI. P.A. MUHAMMED ALI. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SRI.M.G.SHAJI SMT.O.A.NURIYA RESPONDENTS: 1 THE ASST.COMMISSIONER STATE GOODS AND SERVICES TAX, SPECIAL CIRCLE-1, ERNAKULAM 682 015. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, TAX COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM 682 015. 3 THE ASSISTANT COMMISSIONER, SG & ST DEPARTMENT, ERNAKULAM 682 030. BY ADV.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17475 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 take a decision on Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeals shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE jv JUDGE

WP(C).No.17475 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2012-13 DATED 27.3.2019 EXHIBIT P2 AOF THE APPEAL FILED FOR THE YEAR 2012-13 DATED 29.5.2019 EXHIBIT P3 AOF THE STAY PETITION FILED FOR THE YEAR 2012-13 DATED 29.5.2019 EXHIBIT P4 AOF THE RR NOTICE IN FORM NO. 1 ISSUED FOR THE YEAR 2012-13 DATED 6.6.2019