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P.Ravi vs. The Deputy Commissioner (Appeals)

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WP(C)/8581/2019HC KeralaGSTCNR KLHC01021741201921 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY ,THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WP(C).No. 8581 of 2019 PETITIONER/S: P.RAVI, PROPRIETOR, DEVI CHEMICALS KOCHAR ROAD, VALIYASALA THIRUVANANTHAPURAM BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES THIRUVANANTHAPURAM 695 002 2 THE ASSISTANT COMMISSIONER - I STATE GOODS AND SERVICES TAX DEPARTMENT SPECIAL CIRCLE, THIRUVANANTHAPURAM 695 002 3 THE ASSISTANT COMMISSIONER OF STATE TAXES STATE GOODS AND SERVICES TAX DEPARTMENT SPECIAL CIRCLE, THIRUVANANTHAPURAM 695 002 MM JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8581 of 2019 2

JUDGMENT The petitioner,

impugning

Ext.P1 assessment order for the assessment year 2011- 12, passed by the 2nd respondent under the Kerala Value Added Tax Act, filed Ext.P2 appeal before the first respondent. The petitioner has also filed Ext.P3 stay petition before the 1st respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.

2.

In view of the above, there shall be a direction to the 1st respondent to take a decision on Ext.P3 stay petition within a period of two months from the date of receipt of a copy of this judgment. Till then, the WP(C).No. 8581 of 2019 3 recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE SB/22/03/2019 JUDGE

WP(C).No. 8581 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 12.11.2018 FOR THE YEAR 2011-12 PASSED BY THE 2ND RESPONDENT EXHIBIT P2OF THE APPEAL DATED 19.12.2018 FOR THE ASSESSMENT YEAR 2011-12 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P3OF THE STAY PETITION DATED 18.3.2019 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P4OF THE RR DEMAND NOTICE NO.B3- 586/2019 DATED 11.03.19 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS EXTS: NIL //// P.A TO JUDGE

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.