BharatTaxGST

Al Fah Associates vs. The State Tax Officer-1

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WP(C)/6986/2019HC KeralaGSTCNR KLHC01017976201908 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.6986 of 2019 PETITIONER: AL-FAH ASSOCIATES MUTTAM, ALUVA, ERNAKULAM-683 106, REPRESENTED BY ITS PROPRIETOR SRI.M.MUHAMMED BASHEER. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, SPECIAL CIRCLE, MATTANCHERRY AT ALUVA-683 101. 2 THE DEPUTY COMMISSIONER (APPEALS, COMMERCIAL TAXES, ERNAKULAM-682 015. 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.6986/2019 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.6986/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A COPY OF THE ASSESSMENT ORDER DATED 28.5.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 28.2.2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 28.2.2019 IN EXT.P2 APPEAL RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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.