M/S.Kitex LTD vs. The State Commissioner Of State Goods And Service Tax Department - Kerala High Court, 21 May 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 21ST DAY OF MAY 2019 / 31ST VAISAKHA, 1941 WP(C).No. 13942 of 2019 PETITIONER/S: M/S.KITEX LTD P.B.NO.4., KIZHAKKAMBALAM, ALUVA, ERNAKULAM DISTRICT, PIN-683562, REPRESENTED BY ITS DIRECTOR AND AUTHORISED SIGNATORY, DONY DOMINIC BY ADV. SRI.BOBBY JOHN PULICKAPARAMBIL RESPONDENT/S: 1 THE STATE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-PIN-695002. 2 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, PERUMBAVOOR, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM DISTRICT, PIN-683542. 3 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), ERNAKULAM DISTRICT, PIN- 683102. 4 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZA, ERNAKULAM DISTRICT, PIN-686669 GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13942 of 2019 -2-

JUDGMENT Heard Sri.Bobby John Pulickaparambil, the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader.

The petitioner prays for a direction to the third respondent to consider and dispose of Ext.P3 stay petition expeditiously.

Having regard to the circumstances of the case, the writ petition is disposed of directing the third respondent to consider and dispose of Exts.P3 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 third respondent are stayed for two months from today. S.V.BHATTI JUDGE Ac

WP(C).No. 13942 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16, DATED 31/12/2018, PASSED BY THE 2ND RESPONDENT EXHIBIT P2OF THE FIRST APPEAL FOR THE YEAR 2015-16 DATED 06.02.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3OF THE STAY APPLICATION FOR THE YEAR 2015-16, DATED 06.02.2019, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P4OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, FOR THE YEAR 2015-16, DATED 25.04.2019, ISSUED BY 4TH RESPONDENT TO THE PETITIONER RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE