Bpl Medical Technologies (P) LTD. vs. State Of Kerala - Kerala High Court, 01 June 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 1ST DAY OF JUNE 2018 / 11TH JYAISHTA, 1940 WP(C).No. 18013 of 2018 PETITIONER: BPL MEDICAL TECHNOLOGIES (P) LTD., BPL WORK, PALAKKAD-678 007, REPRESENTED BY ITS SENIOR MANAGER-COMMERCIAL, MR.RADHAKRISHNAN V. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT(S): 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE ASSISTANT SECRETARY, THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE-673 001. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), PALAKKAD-678 001. 4. THE ASSISTANT COMMISSIONER (ASSESSMENT), (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), SPECIAL CIRCLE, PALAKKAD-678 001. 5. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), PALAKKAD-678 001. R1 TO R5 BY SR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 18013 of 2018 (B) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 : A TRUE COPY OF THE ORDER DATED 29-8-2017 PASSED BY THE 4TH RESPONDENT FOR THE YEAR 2014-15 CST. EXHIBIT P2 : TRUE COPY OF THE JUDGMENT IN WPC.NO.38068/2017 DATED 27-11-2017. EXHIBIT P3 : TRUE COPY OF THE ORDER DATED 28-2-2018 PASSED BY THE 3RD RESPONDENT (WITHOUT ANNEXURES) EXHIBIT P4 : TRUE COPY OF THE JUDGMENT IN WPC.NO.12468 OF 2018 DATED 11-4-2018. EXHIBIT P5: A TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 30-4-2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6 : A TRUE COPY OF THE STAY PETITION DATED 30-4-2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P7 : A TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 1-11-2017 ISSUED TO THE PETITIONER BY THE 5TH RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO JUDGE sts 4/6/2018 A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.18013 of 2018 ------------------------------------ Dated this the 1st day of June, 2018

J U D G M E N T The petitioner, impugning Ext.P1 assessment order, filed Ext.P5 second appeal before the 2nd respondent. The petitioner also filed Ext.P6 stay application.

Considering the facts and circumstances, there shall be a direction to the 2nd respondent to consider the stay application within a period of two months. Till the 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