M/S.S.B.Construction And Travels vs. The State Tax Officer (Works Contract) - Kerala High Court, 22 May 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 22ND DAY OF MAY 2019 / 1ST JYAISHTA, 1941 WP(C).No. 14129 of 2019 PETITIONER: M/S.S.B.CONSTRUCTION AND TRAVELS MUNDAKKAL HOUSE, PARAPPILLIL ROAD, THIRUVANKULAM, ERNAKULAM, PIN-682 305, REPRESENTED BY SHIJU JOSEPH, MANAGING PARTNER. BY ADVS. SRI.M.K.SUBHAKARAN SRI.M.T.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, KOCHI-682 018. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT PERUMANOOR, KOCHI- 682 015 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD-682 030. GP DR. THUSHRA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 14129 of 2019

JUDGMENT Heard Sri. M.K Subhakaran, the learned counsel for the petitioner and Smt.Dr.Thushara James, the learned Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P5 delay petition and Ext.P4 stay petition expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P5 delay petition and Ext.P4 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. The recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE JS

-3- WP(C).No. 14129 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER WITH DEMAND NOTICE. EXHIBIT P2OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3OF THE APPLICATION FOR URGENT HEARING EXHIBIT P4OF THE APPLICATION FOR STAY OF COLLECTION, EXHIBIT P5OF THE APPLICATION FOR CONDONATION OF DELAY EXHIBIT P6OF DEMAND NOTICE VIDE NO.RRC 78/2018 IN A5-1069/19 DATED 03.4.2019.