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M/S. Icon Ply vs. The State Tax Officer

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WP(C)/12108/2019HC KeralaGSTCNR KLHC01029968201912 April 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
For Respondent: GP.DR.THUSHARA JAMES

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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. 12108 of 2019 PETITIONER/S: M/S. ICON PLY, VII-413, NOOLELY, ASAMANOOR ROAD, ASAMANOOR, REPRESENTED BY ITS MANAGING PARTNER, SRI ANEESH P M BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER 2ND CIRCLE, MATTANCHERRY, ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR 683 542 2 THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, MUVATTUPUZHA 686 669. OTHER PRESENT: 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. 12108/2019 -2-

J U D G M E N T Heard Sri N. Muraleedharan Nair, the petitioner's counsel and Dr.Thushara James, the learned Government Pleader.

2.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 delay petition and Ext.P4 stay petition expeditiously.

3.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Exts.P3 and P4 delay and stay petitions, 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 order under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE JJJ

W.P.(C) No. 12108/2019 -3- APPENDIX EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2016-17 DATED 31.12.2018 EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.03.2019 EXHIBIT P3OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.03.2019 EXHIBIT P4OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPODNENT DATED 28.03.2019 EXHIBIT P5OF THE DEMAND NOTICE ISSUED BY 1ST RESPONDENT DATED 31.12.2018

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.