The court disposed of a writ petition regarding GST assessment orders. It directed the Deputy Commissioner (Appeals) to decide the stay petition within two months and stayed recovery proceedings for the same period.
Direction to the second respondent to dispose of the stay petition within two months; stay of recovery proceedings for two months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
WEDNESDAY, THE 29TH DAY OF MAY 2019 / 8TH JYAISHTA, 1941
WP(C).No. 14737 of 2019
PETITIONER/S:
M/S.BEENA IRON TRADERS MEDAMUKKU, KAYAMKULAM, ALAPPUZHA DISTRICT, REPRESENTED BY K.BIJU, MANAGING PARTNER.
BY ADVS.
SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMANY
RESPONDENT/S:
1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA-688001.
DR.THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 14737 of 2019 2
JUDGMENT
Heard Sri. P.S. Soman Pulladan, the petitioner's counsel and Dr.Thushara James, the learned Government Pleader.
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
ajt
WP(C).No. 14737 of 2019 3
APPENDIX
PETITIONER'S/S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 26.11.2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 08.03.2019. EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 08.03.2019. EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.B2/RRC/34/19-20 DATED 07-05-2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
1 issue framed by the court
Whether the second respondent is directed to dispose of the stay petition expeditiously.
M/s. Beena Iron Traders Medamukku
Assistant Commissioner, Special Circle, State Goods and Service Tax Department, Alappuzha
Deputy Commissioner (Appeals), Department of Commercial Taxes, Asramam, Kollam
Inspecting Assistant Commissioner, Department of Commercial Taxes, Chengannur
S.V.Bhatti
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
