M/S Lala Agrotropic PVT.LTD. vs. The State Tax Officer - Kerala High Court, 17 April 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY WEDNESDAY, THE 17TH DAY OF APRIL 2019 / 27TH CHAITHRA, 1941 WP(C).No. 12288 of 2019 PETITIONER/S: M/S LALA AGROTROPIC PVT.LTD., 234A, AIRPORT ROAD, MATTOOR, ERNAKULAM DISTRICT, PIN- 683574, REPRESENTED BY MANAGING DIRECTOR ANILLAL. BY ADV. SRI.P.M.POULOSE RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY, ERNAKULAM DISTRICT-683574. 2 THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM-682016 SRI. C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12288 of 2019 2

JUDGMENT Having suffered with Ext.P1 order of assessment under the Central Sales Tax Act, 1956, petitioner has preferred Ext.P3 appeal and Ext.P4 stay application before the 2nd respondent, which is pending consideration. In the meanwhile, Ext.P2 demand notice is issued against the petitioner.

Having heard learned counsel for the petitioner and the learned Government Pleader, there will be a direction to the 2nd respondent to dispose of Ext.P4 stay application, at the earliest and at any rate, within one month from the date of receipt of a copy of this judgment, till such time coercive action pertaining to Ext.P2 demand will remain suspended. The writ petition is disposed of, accordingly. SHAJI P.CHALY JUDGE hmh

WP(C).No. 12288 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32/50862303/16-17 DATED 22.2.2019 ISSUED BY 1ST RESPONDENT EXHIBIT P2OF THE NOTICE OF DEMAND IN FORM 12 OF THE KERALA VALUE ADDED TAX AND RULES 2005 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE APPEAL DATED 6.4.2019 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4OF THE STAY PETITION DATED 6.4.2019 FILED ALONG WITH EXHIBIT P3 APPEAL. RESPONDENT'S/S EXHIBITS: NIL