Rajasthan Marbles vs. The Assistant Commissioner - 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. 10929 of 2019 PETITIONER/S: RAJASTHAN MARBLES, AGED 52 YEARS N.H-49, KADAMATTOM P.O., KOLENCHERRY, PIN-682 311 ERNAKULAM DISTRICT. REPRESENTED BY MR. BENNY K PETER-PROPRIETOR AND AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMBAVOOR-683 542, ERNAKULAM DISTRICT. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 015. 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: -2- W.P.(C). No. 10929 of 2019

JUDGMENT

Heard Sri. Joseph Jerard Samson Rodrigues, the petitioner's counsel and Sri.C.K.Govinda, the learned Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P4 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.P4 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. In the meantime, the recovery proceedings pursuant to the orders under appeal before the second respondent are stayed. S.V.BHATTI JUDGE das

-3- W.P.(C). No. 10929 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32151370094 DATED 28.3.2018, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE DATED 7.4.2018, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3OF THE APPEAL MEMORANDUM ALONG WITH THE DELAY PETITION DATED 29.3.2019, FILED BEFORE THE SECOND RESPONDENT. EXHIBIT P4OF THE APPLICATION FOR STAY OF COLLECTION OF TAX IN FORM NO.30 DATED 29.3.2019 FILED BEFORE THE SECOND RESPONDENT.