Bakery-B vs. 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. 10829 of 2019 PETITIONER/S: BAKERY-B BEST BHAVAN,POWER HOUSE ROAD,KACHERIPADY, ERNAKULAM,KOCHI-682018.(REPRESENTED BY SRI.VIJESH VISWANATH,PARTNER). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1,STATE GOODS AND SERVICE TAX DEPARTMENT,THEVARA, ERNAKULAM,KOCHI-682018. 2 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT,THEVARA,ERNAKULAM, KOCHI-682015. 3 KVAT TRIBUNAL, COMMERCIAL TAXES,THEVARA, ERNAKULAM,KOCHI-682015.(REPRESENTED BY ITS SECRETARY). 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARMENT,ERNAKULAM AT CIVIL STATION,KAKKANAD,KOCHI-682030. W.P.(C) No.10829/2019 -2- 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:

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

The petitioner prays for a direction to the third respondent to consider and dispose of Ext.P3(a) stay petition expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the third respondent to consider and dispose of Ext.P3(a) stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment.

W.P.(C) No.10829/2019 -3- Recovery proceedings pursuant to the order under appeal before the third respondent are stayed for two months from today. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER BEARING NO.32070253768/2013-14 DATED 31.5.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE APPELLATE ORDER DATED 27.11.2018 IN KVATA 2996/2016 FOR 2013-15 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3OF THE APPEAL MEMORANDUM FOR THE YEAR 2013-14 FILED BEFORE THE 3RD RESPONDENT ON 2.4.2019 EXHIBIT P3 AOF THE STAY PETITION FILED IN EXT-P3 APPEAL BEFORE THE 3RD RESPONDENT ON 2.4.2019. EXHIBIT P3 BOF THE EARLY HEARING PETITION FILED IN EXT.P3 APPEAL BEFORE THE 2ND RESPONDENT ON 2.4.2019 EXHIBIT P4OF THE DEMAND NOTICE NO.A5-2120/16/S1 DATED 28.3.2019 ISSUED BY THE 4TH RESPONDENT.