K.V.N Impex vs. The Asst. Commissioner - Kerala High Court, 10 April 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 10TH DAY OF APRIL 2019 / 20TH CHAITHRA, 1941 WP(C).No. 11520 of 2019 PETITIONER: K.V.N IMPEX K.V.N. ARCADE, MEENCHANDA, KOZHIKODE-673018., REPRESENTED BY ITS DIRECTOR M.K.RAJESH. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASST. COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-I, KOZHIKODE-673 006. 2 THE DEPUTY COMMISISONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPPALAM, KOZHIKODE-673 006. SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 11520 of 2019

JUDGMENT Heard Sri. S.Anil Kumar, the learned counsel for the petitioner and Sri. C.K Govindan, the learned Senior Government Pleader.

The petitioner prays for a direction to the 2nd respondent to consider and dispose of Exts.P3 to P3(c) stay petitions and Exts.P2 to P2(c) appeals expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the 2nd respondent to consider and dispose of Exts.P3 to P3(c) stay petitions within two months and Exts.P2 to P2(c) appeals as expeditiously as possible, preferably within six months from the date of receipt of a copy of this judgment. Recovery proceedings pursuant to the orders under appeal before the 2nd respondent are stayed for two months from today. S.V.BHATTI JUDGE JS

-3- WP(C).No. 11520 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 14.3.2019 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 14.3.2019 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1 B COPY OF ASSESSMENT ORDER DATED 14.3.2019 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1 C COPY OF ASSESSMENT ORDER DATED 25.3.2019 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P2 A COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(A) EXHIBIT P2 B COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(B). EXHIBIT P2 C COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(C). EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. EXHIBIT P3 A COPY OF STAY PETITION FILED IN EXT.P2(A) APPEAL EXHIBIT P3 B COPY OF STAY PETITION FILED IN EXT.P2(B) APPEAL. EXHIBIT P3 C COPY OF STAY PETITION FILED IN EXT.P2(C) APPEAL.