BharatTaxGST

Sai Exports Enterprises vs. The Asst.Commissioner (Assessment)

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WP(C)/8028/2019HC KeralaGSTCNR KLHC01020554201918 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Respondent: THUSHARA JAMES 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 MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No. 8028 of 2019 PETITIONER/S: SAI EXPORTS ENTERPRISES, MANGAD, KOLLAM, REPRESENTED BY K.R.USHASREE, MANAGING PARTNER. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.COMMISSIONER (ASSESSMENT), STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM-691 001. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691 001. 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. 8028 of 2019 2

JUDGMENT The petitioner, impugning Ext.P1 series of assessment order under the Kerala Value Added Tax Act, filed Ext.P2 series of appeal before the 2nd respondent. The petitioner also filed Ext.P3 series of stay application. In view of the above, there shall be a direction to the 2nd respondent to take a decision on Ext.P3 series of 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. 8028 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 (KVAT) DATED 31.1.2019. EXHIBIT P1 A COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 (CST) DATED 31.1.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 (KVAT) DATED 11.3.2019 EXHIBIT P2 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 (CST) DATED 11.3.2019. EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 (KVAT) DATED 11.3.2019. EXHIBIT P3 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 (CST) DATED 11.3.2019.

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.