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M/S.Anna Aluminium Company (P) LTD. vs. The State Commissioiner Of State Goods And Service Tax Department

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WP(C)/8603/2019HC KeralaGSTCNR KLHC01021759201921 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. 8603 of 2019 PETITIONER/S: M/S.ANNA ALUMINIUM COMPANY (P) LTD. III/847, KIZHAKKAMBALAM P.O, ALUVA, ERNAKULAM DISTRICT, PIN - 683 562, REPRESENTED BY ITS MANAGING DIRECTOR, BOBY M JACOB BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE STATE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002 2 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, MATANCHERY AT ALUVA, COMMERCIAL TAX DEPARTMENT, (NOW STATE GOODS AND SERVICES TAX DEPARTMENT), ERNAKULAM DISTRICT, PIN - 683 102 3 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAX DEPARTMENT, (NOW RESIDING AT SERVICES TAX DEPARTMENT), ERNAKULAM DISTRICT, PIN 683 102 4 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICES TAX DEPARTMENT), MATTANCHERY, ERNAKULAM DISTRICT, PIN - 683 002 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. 8603 of 2019 2

JUDGMENT The petitioner,

impugning

Ext.P1 assessment order for the assessment year 2013-14, passed by the 2nd respondent under the Kerala Value Added Tax Act, filed Ext.P2 appeal before the third respondent. The petitioner has also filed Ext.P3 stay petition before the third 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 third 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 recovery proceedings pursuant to the impugned order in the appeal shall be WP(C).No. 8603 of 2019 3 kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE SB/22/03/19 JUDGE

WP(C).No. 8603 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14, DATED 31/07/2018, PASSED BY THE 2ND RESPONDENT EXHIBIT P2OF THE FIRST APPEAL FOR THE YEAR 2013-14, DATED 25/09/2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3OF THE STAY APPLICATION FOR THE YEAR 2013-14 DATED 25/09/2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P4OF THE DEMAND NOTICE DATED 27/12/2018, ISSUED BY 4TH RESPONDENT TO THE PETITIONER 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.