Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE SUNIL THOMAS
FRIDAY, THE 11TH DAY OF MAY 2018 / 21ST VAISAKHA, 1940
WP(C).NO. 15642 OF 2018
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PETITIONER(S)
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M/S. GREEN COOLING SOLUTIONS,
REPRESENTED BY SEENA ABRAHAM,
MANAGING PARTNER, KAITHARAM,
18/449,VAIKOM ROAD, TRIPUNITHURA, PIN-682 301.
BY ADVS.SRI.M.K.SUBHAKARAN
SRI.P.P.VARUGHESE
RESPONDENT(S):
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1. THE INTELLIGENCE OFFICER(IB)
MATTANCHERRY, DEPARTMENT OF COMMERCIAL TAXES,
MATTANCHERRY AT ALUVA, PIN-683101.
2. THE DEPUTY COMMISSIONER(APPEALS),
STATE GOODS AND SERVICES TAX DEPARTMENT,
PERUMANOOR, KOCHI-682 015.
3. THE INSPECTING ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT,
CIVIL STATION, KAKKANAD, KOCHI-682 030.
R BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ,
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-05-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).NO. 15642 OF 2018 (E)
APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPY OF THE ORDER DATED 15-11-2017 AND
DEMAND NOTICE.
EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED
BEFORE THE 2ND RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR
URGENT HEARING.
EXHIBIT P4 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR
STAY OF COLLECTION.
EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE UNDER REVENUE
RECOVERY ACT, 1968.
RESPONDENTS' EXHIBITS
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NIL
// TRUE COPY //
P.A. TO JUDGE
sou.
SUNIL THOMAS, J.
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W. P. (C). No. 15642 of 2018
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Dated this the 11th day of May, 2018
J U D G M E N T The petitioner is a partnership firm, which was assessed of tax for a part of assessment year 2015-16. He preferred an appeal, which is pending as Ext.P2, along with an application for stay as Ext.P4. It appears that an application was filed for urgent hearing as Ext.P3. The apprehension of the petitioner is that in the light of the demand notice evidenced by Ext.P5, if interim orders are not passed by the appellate authority, coercive steps would be taken to recover the money covered by Ext.P5. 2. In the light of the grievance sought by the petitioner herein, I am inclined to dispose of the writ petition with a direction that the appellate authority shall take up Exts.P3 and P4, as expeditiously as possible, and dispose it of. Coercive steps will be kept in abeyance till further orders are passed by the authority.
Writ petition is disposed of. SUNIL THOMAS, JUDGE.
Pn
