Cochin Sanitary Stores vs. Deputy Commissioner(Appeals) V

Original PDF →
WP(C)/17265/2019HC KeralaGSTCNR KLHC01044184201925 June 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
For Petitioner: SRI.VIJAYAN. K.U., SRI.K.V.VIMAL

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941 WP(C).No.17265 of 2019 PETITIONER: COCHIN SANITARY STORES, T.D.ROAD, ERNAKULAM, KOCHI -682 031,REPRESENTED BY PARTNER SRI. K.J.SUDHARKA KAMMATH BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS: 1 DEPUTY COMMISSIONER(APPEALS) V, SGST DEPARTMENT, THEVARA, KOCHI-15 2 ASSISTNAT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT ALUVA, PIN-683 101 3 ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, MATTANCHERRY, KOCHI-682 002 WP(C).No.17265 of 2019 ..2.. 4 SECRETARY TO GOVERNMENT, SGST DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17265 of 2019 ..3..

JUDGMENT The petitioner impugning the order passed in the 1st appeal by the Deputy Commissioner (appeals) under the KVAT Act, approached this Court. In the impugned order the petitioner was directed to pay 20% of the demand as a conditional stay. It seen from the order itself petitioner was heard on 6.06.2019, though the petitioner has a case that he was not heard.

2.

Any how, taking note of the nature of order passed I do not find any scope for interfering this matter. However, petitioner is permitted to pay the 20% of the demand in three installments staring from 4.07.2019, followed by every month. Coercive steps shall be deferred in tune with the above directions. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/25.06.2019

WP(C).No.17265 of 2019 ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE JUDGMENT IN WA NO.786/2019 DATED 11/4/2019 EXHIBIT P2OF THE STATUTORY APPEAL FILED BY THE PETITIONER-FIRM FOR THE YEAR 2011-12 BEFORE THE 1ST RESPONDENT ON 2/5/2019 EXHIBIT P3OF THE STAY ORDER NO KVATA 1270/19(2011-112),DATED 12/6/19 EXHIBIT P4OF THE FORM 3 DATED 17/6/2019 FORM THE 3RD RESPONDENT SERVED ON KOTAK MAHINDRA BANK LTD., M.G.ROAD, ERNAKULAM EXHIBIT P5OF THE FORM 3 DATED 17/6/2019 FORM THE 3RD RESPONDENT SERVED ON STATE BANK OF INDIA,M.G.ROAD, ERNAKULAM

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.