M/S. Jkb Motors vs. Inspecting Assistant Commissioner Of State Taxes

Original PDF →
WP(C)/17864/2018HC KeralaGSTCNR KLHC01049451201801 June 20183 pages

No AI summary yet for this judgment.

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. 17864 of 2018 PETITIONER(S) -------------- M/S. JKB MOTORS, BYE PASS,ALUVA,ERNAKULAM-683101,REPRESENTED BY ITS MANAGING PARTNER,YACOB.A.V. BY ADV.SRI.S.ABU BAKER KUNJU RESPONDENT(S): ------------- INSPECTING ASSISTANT COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICES TAX DEPARTMENT,MATTANCHERRY, COCHIN-682002. BY SENIOR 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: TS WP(C).No. 17864 of 2018 (G) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32150722149/2010-11 DATED 1.6.2012 OF THE COMMERCIAL TAX OFFICER-IV,ALUVA. EXHIBIT P2 TRUE COPY OF THE ORDER NO.K V A T A NO.2267/12 DATED 30.11.2017 OF THE DEPUTY COMMISSIONER(APPEALS),STATE GOODS AND SERVICES TAX DEPARTMENT,ERNAKULAM EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,ERNAKULAM AS TA(VAT)432 OF 2018 EXHIBIT P3(A) TRUE COPY OF THE AFFIDAVIT AND PETITION FOR STAY DATED 11/5/2018. EXHIBIT P3(B) TRUE COPY OF THE EARLY HEARING PETITION DATED 11/5/2018. EXHIBIT P4 TRUE COPY OF THE PROHIBITORY ORDER NO F(RR)94/12-13 DATED 23-5-2018 OF THE RESPONDENT TO THE BRANCH MANAGER,PUNJAB NATIONAL BANK. RESPONDENT(S)'EXHIBITS - NIL ----------------------------- /TRUE COPY/ PS TO JUDGE TS 04.06.2018 A.MUHAMED MUSTAQUE, J. ------------------------------------------------------------------ W.P.(C).No.17864 of 2018 ------------------------------------------------------------------- Dated this the 1st day of June, 2018

J U D G M E N T The petitioner as against order in first appeal preferred a second appeal before the Tribunal. Petitioner also filed a stay petition.

2.

In the light of the above, there shall be a direction to dispose of the satay application within two months. Till disposal of the stay petition, all recovery proceedings pursuant to the impugned assessment order shall be deferred.

In view of the above order, operation of the prohibitory order as Ext.P4 is also stayed. The writ petition is disposed of as above. (A.MUHAMED MUSTAQUE, JUDGE)P.A to Judge DG

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.