Aqua Marine vs. 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. 8039 of 2019 PETITIONER/S: AQUA MARINE, 18/1555, PALLICHAL ROAD, THOPUMPADY - 682 005, REPRESENTED BY ITS MANAGING PARTNER MR. VIJU.P.K. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, MATTANCHERRY - 682 002. 2 DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM - 682 013 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. 8039 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. 8039 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 12.02.2019 EXHIBIT P2OF THE APPEAL MEMORANDUM FILED AGAINST EXT. P1 ORDER EXHIBIT P3OF THE STAY PETITION FILED ALONG WITH EXT. P2 APPEAL.