Mobile World vs. The State Tax Officer - Kerala High Court, 06 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 06TH DAY OF JUNE 2019 / 16TH JYAISHTA, 1941 WP(C).No. 15392 of 2019 PETITIONE: MOBILE WORLD, PENTA MENAKA, ERNAKULAM COCHIN-682031. REPRESENTED BY ITS PROPRIETOR SRI.YASIR ARAFATH BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, SQUAD.NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, ERNAKULAM, COCHIN-682015 2 THE DEPUTY COMMISSIONER OF STATE TAX(APPEALS), COMMERCIAL TAXES COMPLEX, ERNAKULAM-682015 GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15392 of 2019 2

JUDGMENT The petitioner, as against Exts.P1 assessment orders, filed Ext P2 appeal under the Kerala Value Added Tax Act, 2003 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 orders in the appeals shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE

WP(C).No. 15392 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE PENALTY ORDER DATED 10.08.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 18.02.2019 AGAINST EXT.P1 EXHIBIT P3 COPY OF THE STAY PETITION DATED 04.06.2019 IN EXT P2 APPEAL SAS/06/06/2019 //// P.A. TO JUDGE