Best Hardwares vs. The State Tax Officer - Kerala High Court, 18 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No. 8012 of 2019 PETITIONER/S: BEST HARDWARES PAZHAYANNUR,THRISSUR DISTRICT-680587, REPRESENTED BY ITS PROPRIETOR, ABDUL ASLAM.M. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX,WADAKKANCHERY,THRISSUR DISTRICT-682582. 2 THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF STATE GOODS AND SERVICE TAX,POOTHOLE, THRISSUR DISTRICT-680004. OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8012 of 2019 2

JUDGMENT The petitioner, impugning Ext.P1 assessment order under the Kerala Value Added Tax Act, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the 2nd respondent to take a decision on Ext.P3 stay application within two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE Dxy JUDGE

WP(C).No. 8012 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32081300335/2013-14 DATED 14.01.2019. EXHIBIT P2OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 05.03.2019. EXHIBIT P3OF THE STAY PETITION IN FORM.NO.30 DATED 05.03.2019.