Directs the second respondent to dispose of stay petitions within two months and stays recovery proceedings for two months from the date of receipt of the judgment.
Directed the second respondent to dispose of stay petitions within two months; recovery proceedings stayed for two months from judgment date.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
MONDAY, THE 20TH DAY OF MAY 2019 / 30TH VAISAKHA, 1941
WP(C).No. 13862 of 2019
PETITIONER/S:
M/S.THRISSUR FASHION JEWELLERY NEYYATTINKARA P.O, THIRUVANANTHAPURAM, REPRESENTED BY JOS PAUL C J, MANAGING PARTNER.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENT/S:
1 STATE TAX OFFICER STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, NEYYATTINKARA P.O, THIRUVANANTHAPURAM - 695 121.
OTHER PRESENT:
GP DR. THUSHARA JAMES./
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
Heard Sri P.S. Soman Pulladan, the petitioner's counsel and
Dr.Thushara James, the learned Government Pleader.
to consider and dispose of Ext.P3 series of stay petitions expeditiously.
petition is disposed of directing the second respondent to consider and dispose of Ext.P3 series of stay petitions as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment.
In the meantime the recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months from today.
Sd/-
S.V.BHATTI
JUDGE
jjj
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APPENDIX
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 17.05.2018 ISSUED BY THE 1ST RESPONDENT. |
|---|---|
| EXHIBIT P1 A | TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 29.05.2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P1 C | TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 29.05.2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P1 D | TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 29.05.2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P1 E | TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 29.05.2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P2 | TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019 AGAINST EXHIBIT-P1 ASSESSMENT ORDER. |
| EXHIBIT P2 A | TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019 AGAINST EXHIBIT-P1(A) ASSESSMENT ORDER. |
| EXHIBIT P2 B | TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019 AGAINST EXHIBIT-P1(B) ASSESSMENT ORDER. |
| EXHIBIT P2 C | TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019 AGAINST EXHIBIT-P1(C) ASSESSMENT ORDER. |
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| EXHIBIT P2 D | TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019 AGAINST EXHIBIT-P1(D) ASSESSMENT ORDER. |
|---|---|
| EXHIBIT P2 E | TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019 AGAINST EXHIBIT-P1(E) ASSESSMENT ORDER. |
| EXHIBIT P3 | TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX IN EXHIBIT-P1 ORDER FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019. |
| EXHIBIT P3 A | TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX IN EXHIBIT-P1(A)ORDER FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019. |
| EXHIBIT P3 B | TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX IN EXHIBIT-P1(B)ORDER FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019. |
| EXHIBIT P3 C | TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX IN EXHIBIT-P1(C)ORDER FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019. |
| EXHIBIT P3 D | TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX IN EXHIBIT-P1(D)ORDER FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019. |
| EXHIBIT P3 E | TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX IN EXHIBIT-P1(D)ORDER FILED BEFORE THE 2ND RESPONDENT DATED 23.02.2019. |
| EXHIBIT P4 | TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.178/18-19 DATED 07-02-2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2011- 12. |
| EXHIBIT P4 A | TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.179/18-19 DATED 07-02-2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2012- 13. |
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EXHIBIT P4 B TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.180/18-19 DATED 07-02-2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 201314. EXHIBIT P4 C TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.181/18-19 DATED 07-02-2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 201415. EXHIBIT P4 D TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.182/18-19 DATED 07-02-2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 201516. EXHIBIT P4 E TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.183/18-19 DATED 07-02-2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 201617.
1 issue framed by the court
Whether the second respondent is directed to dispose of the stay petitions expeditiously and stay recovery proceedings temporarily.
M/S.Thrissur Fashion Jewellery Neyyattinkara P.O, Thiruvananthapuram
State Tax Officer
The Deputy Commissioner (Appeals)
The Assistant Commissioner State Goods and Service Tax Department
S.V.BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
