Aspirations Hospitality Services vs. Commercial Tax Officer

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WP(C)/487/2019HC KeralaGSTCNR KLHC01001270201908 January 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Petitioner: SRI.K.N.SREEKUMARAN, SRI.N.SANTHOSHKUMAR, SRI.P.J.ANILKUMAR (A-1768)

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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 TUESDAY, THE 08TH DAY OF JANUARY 2019 / 18TH POUSHA, 1940 WP(C).No.487 of 2019 PETITIONER: ASPIRATIONS HOSPITALITY SERVICES, 33/904-F, KANDAMPARAMBIL ARCADE, ARATHUKADAVU, CHALIKKAVATTOM, VENNALA, KOCHI-682028.(REPRESENTED BY SMT.SIMPLE RAJAGOPAL, MANAGING PARTNER). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER, 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KALAMASSERY, CIVIL STATION, KAKKANAD, KOCHI-682030. 2 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM-682015. 3 DEPUTY TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM, KOCHI-682011. SMT.M.M.JASMIN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.487/2019 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.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 as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.487/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071320753/2015-16 DATED 19.9.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE APPEAL MEMORANDUM FOR THE YEAR 2015-16 AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT ON 26.12.2018. EXHIBIT P2(a)OF THE STAY PETITION FILED IN EXT. P2 APPEAL BEFORE THE 2ND RESPONDENT ON 26.12.2018. EXHIBIT P2(b)OF THE EARLY HEARING PETITION FILED IN EXT.P2 APPEAL BEFORE THE 2ND RESPONDENT ON 26.12.2018. EXHIBIT P3OF THE DEMAND NOTICE IN MALAYALAM ALONG WITH TRUE TRANSLATION IN ENGLISH IN FORM 1 BEARING RRC NO.2018/14117/07 DATED 7.12.2018 ISSUED BY THE 3RD RESPONDENT. 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.