Deepak Narendran vs. The Asst.Commissioner - Kerala High Court, 01 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 01ST DAY OF OCTOBER 2018 / 9TH ASWINA, 1940 WP(C).No.31856 of 2018 PETITIONER/S: DEEPAK NARENDRAN, AGED 47 YEARS PROPRIETOR, M/S.NARENDRA REGENCY, PUNALUR, KOLLAM DISTRICT, S/O.T.K. NARENDRAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTARAKKARA-691506. 2 THE DY. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 001. BY GOVERNMENT PLEADER, DR.TUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.31856 of 2018 2

JUDGMENT The petitioner, aggrieved by Ext.P1 assessment order, filed Ext.P2 appeal before the second respondent. Along with the appeal, the petitioner filed Ext.P3 delay petition and Ext.P4 stay petition. In the light of the above, there shall be a direction to the second respondent to dispose of Ext.P3 delay petition and Ext.P4 stay petition, within a period of two months. Till the disposal of delay petition and stay petition, all coercive steps to recover the demand based on the assessment order shall be kept in abeyance. The writ petition is disposed of above. A.MUHAMED MUSTAQUE JUDGE

WP(C).No.31856 of 2018 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE 2014-15 DATED 09-07- 2018. EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15 DATED 21-08-2018. EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15 DATED 21-08-2018. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15 DATED 21-08-2018. RESPONDENTS EXHIBITS:NIL.

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