Sulthan Gold Classic Private Limited vs. The Assistant Commissioner Of State Tax - Kerala High Court, 15 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940 WP(C).No.1160 of 2019 PETITIONER/S: SULTHAN GOLD CLASSIC PRIVATE LIMITED, KOTTACHERY, KANHANGAD, KASARAGOD- 671316, REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI.T.M.ABDUL RAHOOF. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT KERALA, KASARGOD- 671121. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, NIRAMAL ARCADE BUILDINGS, ERANJIPALAM, KOZHIKODE- 673006. 3 THE VAT APPELLATE TRIBUNAL, CHEROOTTY ROAD, NEAR UNION BANK, KOZHIKODE- 673032. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.1160 of 2019 2

JUDGMENT The petitioner, impugning Exts.P1 to P(b) assessment orders, filed Exts.P3 to P3(b) appeals before the Value Added Tax Appellate Tribunal, Additional Bench, Kozhikode. The petitioner also filed Exts.P4 to P4(b) stay applications. In view of the above, there shall be a direction to the third respondent to dispose of Exts.P4 to P4(b) stay applications within a period of two months. Till then, recovery proceedings pursuant to the impugned order in appeals shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.1160 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 27.01.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 29.01.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 B COPY OF ASSESSMENT ORDER DATED 30.01.2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF APPELLATE ORDER DATED 04.09.2018 FOR THE YEARS 2013-14 TO 2015-16 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF APPEAL MEMORANDUM DATED 11.01.2019 FOR THE YEAR 2013-14 AGAINST EXT.P2. EXHIBIT P3 A COPY OF APPEAL MEMORANDUM DATED 11.01.2019 FOR THE YEAR 2014-15 AGAINST EXT.P2. EXHIBIT P3 B COPY OF APPEAL MEMORANDUM DATED 11.01.2019 FOR THE YEAR 2015-16 AGAINST EXT.P2. EXHIBIT P4 COPY OF STAY PETITION 11.01.2019 IN EXT.P3 APPEAL. EXHIBIT P4 A COPY OF STAY PETITION 11.01.2019 IN EXT.P3(A) APPEAL. EXHIBIT P4 B COPY OF STAY PETITION 11.01.2019 IN EXT.P3(B) APPEAL. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE ln