Malabar Trading Company vs. Assistant Commissioner Of State Tax - Kerala High Court, 19 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY ,THE 19TH DAY OF MARCH 2019 / 28TH PHALGUNA, 1940 WP(C).No. 39705 of 2018 PETITIONER: MALABAR TRADING COMPANY, N.H.ROAD, CHERKALA, KASARAGOD-671 542, REPRESENTED BY ITS PROPRIETOR SRI.MOIDEEN KUNHI K.U. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, DEPARTMENT OF STATE GOODS AND SERVICE TAXES, KASARAGOD, PIN-671 121 (FORMER ASSISTANT COMMISSINER, COMMERCIAL TAXES, SPECIAL CIRCLE, KASARAGOD, PIN-671 121) 2 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD-671 121. 3 THE COMMISSIONER, STATE GOODS AND SERVICES TAXES, THIRUVANANTHAPURAM-695 002. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 39705 of 2018 ..2..

JUDGMENT The petitioner's case is that they approached the 3rd respondent/ The Commissioner, impugning Ext.P2 assessment order for the year 2013-2014. The learned Government submits that there is no such revision is pending as per the instructions. Any how, taking note of the nature of challenge made by the petitioner if no revision was filed, the petitioner shall file such revisions within two weeks. If such revision is filed, it shall be disposed within a period of four weeks after hearing the petitioner. In the meanwhile petitioner shall respond to Ext.P5 notice and if it is disposed before the revision, it will depend upon the outcome of the revision before the Commissioner. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/19.03.2019

WP(C).No. 39705 of 2018 ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 15.9.2015 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF THE ORDER DATED 1.11.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEARS 2013-14. EXHIBIT P3 COPY OF THE REVISION PETITION DATED 28.11.2018 FOR THE YEAR 2013-14. EXHIBIT P4 COPY OF THE STAY PETITION DATED 4.12.2018 FOR THE YEAR 2013-14. EXHIBIT P5 COPY OF THE NOTICE ISSUED BY THE IST RESPONDENT DATED 12.11.2018 FOR THE YEAR 2013-14. EXHIBIT P6 COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF KERALA IN WPC 36819 OF 2017 DATED 16.11.2017 IN THE SIMILAR ISSUE.