M/S.Zygon Imports And Exports vs. The State Tax Officer - Kerala High Court, 14 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No.7657 of 2019 PETITIONER/S: M/S.ZYGON IMPORTS AND EXPORTS, NELLIKUZHY P.O., IRUMALAPPADY, KOPTHANAMGALAM, ERNAKULAM DISTRICT - 686 691. REPRESENTED BY ITS PARTNER MR. ANOOP GEORGE. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, KOTHAMANGALAM - 686 691. 2 THE DEPUTY COMMISSIONER (APPEALS), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM - 682 015. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7657/2019 2

JUDGMENT The petitioner, impugning Ext.P1 assessment order, filed Ext.P2 appeal before the second respondent along with Ext.P4 delay condonation application. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to consider the application for condonation of delay and the stay application within a period of one month after hearing the petitioner. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.7657/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32151574563/16-17 DATED 31.07.2018. EXHIBIT P2OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 08.03.2019. EXHIBIT P3OF THE STAY PETITION IN FORM.NO.30 DATED 08.03.2019. EXHIBIT P4OF THE DELAY CONDONATION PETITION IN FORM.NO.30 DATED 08.03.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE