BharatTaxGST

Royal Touch Ply vs. The State Of Kerala

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WP(C)/6969/2019HC KeralaGSTCNR KLHC01017934201908 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Respondent: SMT.THUSHARA JAMES, GOVERNMENT PLEADER

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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 FRIDAY, THE 08TH DAY OF MARCH 2019 / 17TH PHALGUNA, 1940 WP(C).No.6969 of 2019 PETITIONER: M/S ROYAL TOUCH PLY, UDAYAKKAVALA, METHALA P.O., PERUMBAVOOR, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR HAMEED C.K., BY ADV. SMT.M.A.JINSA MOL RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE DEPUTY COMMISSIONER (APPEALS) OFFICE OF DEPUTY COMMISSIONER APPEALS, DEPARTMENT OF STATE GOODS AND SERVICE TAX, ATLANTIS, ERNAKULAM-31 3 THE STATE TAX OFFIER-IIND CIRCLE, PERUMBAVOOR, (THE STATE TAX OFFICER-I, NORTH PARAVOOR, ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR) DEPARTMENT OF STATE GOODS AND SERVICES TAX, PERUMBAVOOR, ERNAKULAM-683 542. OTHER PRESENT: SMT.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.6969/2019 2

J U D G M E N T The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.6969/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF ASSESSMENT ORDER NO.321151350035/2015-16/CST DATED 31.01.2019 PASSED BY STATE TAX OFFICER-IIND CIRCLE, PERUMBAVOOR.(THE STATE TAX OFFICER- I, NORTH PARAVOOR,ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR) FOR THE YEAR 2015-16 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2 AOF APPEAL DATED 04.03.2019 FOR THE ASSESSMENT YEAR 2015-16 BEFORE THE 2ND RESPONDENT EXHIBIT P3 AOF THE STAY PETITION DATED 04.03.2019 FILED BEFORE THE 2ND RESPONDENT ALONG WITH EXHIBIT P2 APPEAL RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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