Athira Gold And Silks vs. The State Tax Officer - Kerala High Court, 14 January 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 14TH DAY OF JANUARY 2019 / 24TH POUSHA, 1940 WP(C).No. 1033 of 2019 PETITIONER/S: ATHIRA GOLD AND SILKS HIGH COURT JUNCTION, BANERJI ROAD, ERNAKULAM 682 031. REPRESENTED BY ITS MANAGING PARTNER SRI. R.J. ANTONY BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.T.JOSEPH (PANJIKARAN) RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, RANGE-1, ERNAKULAM 682 018. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 013. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 1033 of 2019 2

JUDGMENT The petitioner,

as against

Ext.P2 assessment order, filed Ext.P3 appeal before the second respondent. The petitioner also filed Ext.P4 stay application. In view of the above, there shall be a direction to the second respondent to take a decision on Ext.P4 stay application within two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE

WP(C).No. 1033 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF APPELLATE ORDER DATED 28.4.2018 FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 19.11.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 COPY OF APPEAL PETITION DATED 27.12.2018 AGAINST EXT. P1 EXHIBIT P4 COPY OF THE STAY PETITION DATED 27.12.2018 IN EXT. P2 RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE ln