Daliya vs. The State Commissioner Of State Goods And Service Tax Department - Kerala High Court, 28 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY ,THE 28TH DAY OF MARCH 2019 / 7TH CHAITHRA, 1941 WP(C).No. 9619 of 2019 PETITIONER/S: DALIYA, AGED 41 YEARS PROPRIETOR, M/S.VEL TRADERS, THANNIKKAMUKKU, PERINAD P.O., KOLLAM DISTRICT. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE STATE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 2 THE STATE TAX OFFICER, SPECIAL CIRCLE, KOLLAM, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM DISTRICT, PIN - 691 002. 3 THE DEPUTY COMMISSIONER (APPEALS), KOLLAM, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM DISTRICT, PIN- 691 002. 4 THE INSPECTING ASSISTANT COMMISSIONER, KOLLAM, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM DISTRICT, PIN- 691 002. OTHER PRESENT: SRI. C.K.GOVINDAN, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 9619/2019 -2-

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

The petitioner prays for a direction to the third respondent to consider and dispose of Ext.P3 series of stay petitions 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 series of stay petitions 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 third respondent are stayed. S.V.BHATTI JUDGE jjj

W.P.(C) No. 9619/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 20/02/2019, PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 AOF THE ASSESSMENT ORDER DATED 20/02/2019, PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, FOR THE YEAR 2014-15. EXHIBIT P2 A FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, FOR THE YEAR 2015-16. EXHIBIT P3OF THE APPLICATION FOR STAY OF DEMAND FOR THE YEAR 2014-15, DATED 19/03/2019, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3 AOF THE APPLICATION FOR STAY OF DEMAND FOR THE YEAR 2015-16, DATED 19/03/2019, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.