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M/S.V.One Traders vs. The State Tax Officer

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WP(C)/8614/2019HC KeralaGSTCNR KLHC01021888201921 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
For Respondent: MM JASMINE GP

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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. 8614 of 2019 PETITIONER/S: 1 M/S.V.ONE TRADERS XXX/471-1C-1D, CHAMBAKKARA, POONITHURA, ERNAKULAM DISTRICT - 682 038, REPRESENTED BY THE MANAGING PARTNER 2 STATE ASSISTANT COMMISSIONER SATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, AT CIVIL STATION KAKKANAD - 682 030 BY ADVS. M.T.MURALEEDHARAN SRI.M.K.SUBHAKARAN RESPONDENT/S: 1 THE STATE TAX OFFICER 1ST CIRCLE,THRIPPUNITHURA, ERNAKULAM DISTRICT - 682 301 2 THE DEPUTY COMMSSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, KOCHI - 682 015 OTHER PRESENT: 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. 8614 of 2019 2

JUDGMENT The petitioner,

impugning

Ext.P1 assessment order for the assessment year 2013-14, passed by the 1st respondent under the Kerala Value Added Tax Act, filed Ext.P2 appeal before the 2nd respondent. The petitioner has also filed Ext.P2(C) stay petition, which is accompanied by Ext.P2(a) application to condone forty days' delay in filing appeal, before the 2nd 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 2nd respondent to take a decision on Ext.P2(c) stay petition, together with Ext.P2(a) delay condonation

WP(C).No. 8614 of 2019 3 application, within a period of two months from the date of receipt of a copy of this judgment.

Till

then,

the 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. 8614 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE EXHIBIT P2OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT EXHIBIT P2 AOF THE APPLICATION FOR CONDONATION OF DELAY EXHIBIT P2 BOF THE APPLICATION FOR URGENT HEARING EXHIBIT P2 COF THE APPLICATION FOR STAY OF COLLECTION EXHIBIT P3OF DEMAND NOTICE 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.