Bell Foods vs. State Tax Officer - Kerala High Court, 05 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 05TH DAY OF APRIL 2019 / 15TH CHAITHRA, 1941 WP(C).No. 10815 of 2019 PETITIONER/S: BELL FOODS PALLICHAL ROAD,THOPPUMPADY,COCHIN-REPRESENTED BY PROPRIETOR,SMT.P.USHA DEVI. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE,,MATTANCHERRY-682002. 2 DEPUTY COMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM-682015. 3 INSPECTING ASST.COMMISSIONER, MATTANCHERRY,COCHIN-682002. OTHER PRESENT: SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 10815/2019 -2-

J U D G M E N T Heard Sri Rajesh Nambiar, the petitioner's counsel and Sri C.K. Govindan, the learned Senior Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition 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 as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. 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. 10815/2019 -3- APPENDIX EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 29.01.2019 EXHIBIT P2OF THE APPEAL MEMORANDUM FILED AGAISNT EXT P1 ORDER EXHIBIT P3OF THE STAY PETITION FILED ALONG WITH EXT P2 APPEAL EXHIBIT P4OF THE REVENUE RECOVERY NOTICE DATED 21.03.2019 ISSUED BY THE 3RD RESPONDENT