Jaann Offset Printing (P) LTD vs. The Assistant Commissioner (Wc And Lt) - 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.17501 of 2019 PETITIONER: M/S.JAANN OFFSET PRINTING (P) LTD 38/711, CIVIL LANE ROAD, PADIVATTOM, ERNAKULAM DISTRICT-682024 REPRESENTED BY ITS MANAGING DIRECTOR, BENITO JOSE BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (WC & LT) STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM DISGRICT-682018 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PERUMANOOR.P.O, ERNAKULAM DISTRICT-682015 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.17501 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.17501 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32072097565/2014-15 DATED 02.05.2019 EXHIBIT P2OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 18.06.2019 EXHIBIT P3OF THE STAY PETITION IN FORM NO.30 DATED 18.06.2019