Akbar Ali.N vs. State Tax Officer - Kerala High Court, 08 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 08TH DAY OF JANUARY 2019 / 18TH POUSHA, 1940 WP(C).No. 477 of 2019 PETITIONER: AKBAR ALI.N AGED 30 YEARS NARAMPADI, MOVVAR, MULLERIA, KASARAGOD-671 543. BY ADVS.SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KASARAGOD-671 121. 2 DEPUTY ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAX DEPARTMENT, KOZHIKKODE- 673001. 3 INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KASARGOD-671 552. BY GOVERNMENT PLEADER SMT.M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 477 of 2019 -:2:-

JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Exts.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P2(a) 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 accordingly. A.MUHAMED MUSTAQUE JUDGE DST

WP(C).No. 477 of 2019 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.321305/IS(K)III/CR-7/16-17 DATED (16.11.2017) ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2OF THE APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE SECOND RESPONDENT ON 21.12.2018. EXHIBIT-P2(a)OF THE STAY PETITION FILED IN EXT. P2 APPEAL BEFORE THE SECOND RESPONDENT. EXHIBIT-P2(b)OF THE EARLY HEARING PETITION FILED IN EXT.P2 APPEAL BEFORE THE SECOND RESPONDENT. RESPONDENTS' EXHIBITS:NIL //// P.A.To Judge