Raveendran Nambiar vs. Assistant Commissioner

Original PDF →
WP(C)/7821/2018HC KeralaGSTCNR KLHC01039411201808 March 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 THURSDAY, THE 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939 WP(C).No. 7821 of 2018 ---------------------- PETITIONER : ---------- RAVEENDRAN NAMBIAR S/O. LATE KUNHAMBU NAMBIAR, AUTHORIZED LEGAL REPRESENTATIVE, M/S. JWALA GAS AGENCIES, KASARAGOD. BY ADV.SRI.C.K.SREEJITH RESPONDENTS : ----------- 1. ASSISTANT COMMISSIONER COMMERCIAL TAXES SPECIAL CIRCLE, KASARAGOD 671 121. 2. THE ASSISTANT COMMISSIONER(APPEAL) KASARAGOD-671121. 3. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVT., GOODS & SERVICE TAX DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY GOVERNMENT PLEADER SMT. M.M. JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp 09/3/2018 WP(C).No. 7821 of 2018 (C) ------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 THE TRUE COPY OF THE PROCEEDINGS OF ASSISTANT COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD DT. 11/12/2017 EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE DT.11/12/2017 EXHIBIT P3 THE TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4 THE TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.S. TO JUDGE bp 9/3/2018 A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.7821 of 2018 ------------------------------------ Dated this the 8th day of March, 2018

J U D G M E N T The petitioner, as against Ext.P1 assessment order, filed Ext.P3 appeal before the 2nd respondent. The petitioner also filed Ext.P4 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

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.