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M/S.Choice Trading Corporation Private Limited vs. State Of Kerala

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WP(C)/13714/2019HC KeralaGSTCNR KLHC01033955201914 May 2019Bench: HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V TUESDAY, THE 14TH DAY OF MAY 2019 / 24TH VAISAKHA, 1941 WP(C).No. 13714 of 2019 PETITIONERS: 1 M/S. CHOICE TRADING CORPORATION PRIVATE LIMITED, CHOICE HOUSE, IV/432A, P V SREEDHARAN ROAD, KUMBALAM, KOCHI. REPRESENTED BY ITS AUTHORISED SIGNATORY SRI. THOMAS JOSE (WHOLE TIME DIRECTOR) BY ADVS.SRI.JOSE JACOB SRI.K.H.SREENATH RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, KERALA. 2 STATE TAX OFFICER, 2ND CIRCLE, SECOND FLOOR, STATE GOODS AND SERVICE TAX COMPLEX, MATTANCHERRY, KERALA-672002. 3 DEPUTY COMMISSIONER OF STATE TAX(APPEALS) SGST DEPARTMENT COMPLEX, THEVARA, KOCHI-682015. 4 INSPECTING ASSISTANT COMMISSIONER. STATE GOODS AND SERVICES TAX COMPLEX, II FLOOR, MATTANCHERRY, KOCHI-682002. BY GOVERNMENT PLEADER SMT. M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC:13714/2019 2

JUDGMENT Challenging Ext.P1 assessment order, the petitioner has preferred an appeal along with an application for stay of proceedings as is evident from Exhibit-P2. Their grievance is that recovery proceedings are being initiated without considering the merits of the challenge that they have raised.

2.

Heard the learned counsel appearing for the petitioner and the learned Government Pleader.

3.

Having considered the facts and circumstances and the submissions made across the bar, there shall be a direction to the 3rd respondent to pass orders on the stay petition filed along with Exhibit-P2 appeal, as expeditiously as possible, at any rate, within a period of two months from the production of a copy of this judgment. Till such time, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed of as above. RAJA VIJAYARAGHAVAN V., JUDGE ps/14/5/2019 //// P.S. TO JUDGE

WPC:13714/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER. EXHIBIT P2OF THE APPEAL AND STAY APPLICATION DATED 07.03.2019. EXHIBIT P3OF THE REVENUE RECOVERY. EXHIBIT P4OF THE ANNUAL RETURN.

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.