K.V.N.Impex,K.V.N.Arcade vs. The Assi.Commissioner,State Goods And Services Tax Department - Kerala High Court, 12 April 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 12TH DAY OF APRIL 2019 / 22ND CHAITHRA, 1941 WP(C).No. 12005 of 2019 PETITIONER/S: K.V.N.IMPEX,K.V.N.ARCADE, MEENCHANDA, KOZHIKODE - 673 018, REPRESENTED BY ITS DIRECTOR M.K. RAJESH BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSI.COMMISSIONER,STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-1, KOZHIKODE - 673 006 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPPALAM, KOZHIKODE - 673 006 GP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).No. 12005 of 2019 2

JUDGMENT Heard Sri. S. Anil Kumar, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition and Ext.P2 appeal 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.P3 stay petition within two months and Ext.P2 appeal as expeditiously as possible, preferably within three 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 Ac

W.P(C).No. 12005 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30-03- 2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL RESPONDENT'S EXHIBITS : NIL