Quashed

Kovilakam Inn India Pvt. Ltd. v. Assistant Commissioner (Assessment)

Kerala HC28 May 2019WP(C)/14591/2019

Case brief

AI extract

What is this about?

The High Court of Kerala, in a quick order, directed the second respondent to dispose of pending delay and stay petitions within two months. The court also stayed the recovery proceedings for the same period.

What did the court decide?

Second respondent directed to dispose of delay and stay petitions within two months; recovery proceedings stayed for two months.

Kovilakam Inn India Pvt. Ltd. Vs Assistant Commissioner… — GST and Indirect Tax | Kerala HC (2019)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

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TUESDAY, THE 28TH DAY OF MAY 2019 / 7TH JYAISHTA, 1941

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WP(C).No. 14591 of 2019

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PETITIONER:

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KOVILAKAM INN INDIA PVT LTD KAIPRAMBU P.O., THRISSUR, EPRESENTED BY V.S.LALAN, MG DIRECTOR

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BY ADVS.

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SRI.P.S.SOMAN SMT.T.RADHAMANY

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RESPONDENTS:

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1 ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE,SGST DEPARTMENT,TAX COMPLEX, POOTHOLE, THRISSUR-680 004

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2 THE DEPUTY COMMISIONER (APPEALS), SGST DEPARTMENT,TAX COMPLEX, POOTHOLE, THRISSUR-680 004

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3 ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT,TAX COMPLEX, POOTHOLE, THRISSUR-680 004

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GP DR. THUSHARA JAMES.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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-2-

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WP(C).No. 14591 of 2019

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JUDGMENT

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Heard Sri. P.S Soman Pulladan, the learned counsel for the petitioner and Smt.Dr.Thushara James, the learned Government Pleader.

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The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P4 delay petition and Ext.P3 stay petition expeditiously.

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Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P4 delay petition and Ext.P3 stay petition expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment.

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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

WP(C).No. 14591 of 2019

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-3-

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.25134027/2016-17 DATED 21.03.2019 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17

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EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEOFRE THE 2ND RESPONDENT DATED 21.05.2019

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EXHIBIT P3 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED TOT FILED BEFORE THE 2ND RESPONDENT DATED 21.05.2019

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EXHIBIT P4 TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY FILED BEFORE THE 2ND RESPONDENT DATED 21.05.2019

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EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 32RD RESPONDENT DATED 23.05.2019

Kovilakam Inn India Pvt. Ltd. v. Assistant Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

Kovilakam Inn India Pvt. Ltd. v. Assistant Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

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Case details

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