N-Style vs. The State Tax Officer - Kerala High Court, 11 February 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 11TH DAY OF FEBRUARY 2019 / 22ND MAGHA, 1940 WP(C).No. 3991 of 2019 PETITIONER: N-STYLE, NEAR BUS STATION, PIRAVOM, ERNAKULAM PIN 686 664, REPRESENTED BY ITS PROPRIETRIX SMT. SHERLY. BY ADV. K S HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, KERALA STATE GOODS AND SERVICES TAX OFFICE, MINI CIVIL STATION, MUVATTUPUZHA- 666 669. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 015. M M JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3991 of 2019 2

JUDGMENT The petitioner filed an appeal before the 2nd respondent under the Kerala Value Added Tax Act. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the 2nd respondent to dispose the application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. SAS/11/02/2019 //// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE

WP(C).No. 3991 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 11-01-2019 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 05-02- 2019 AGAINST EXT. P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 05-02-2019 IN EXT. P2 APPEAL.