Allowed

M/S.Regal Realtors and Projects (India) Pvt.Ltd., v. the Commercial Tax Officer-I (Wc and Lt)

Kerala HC29 May 2019WP(C)/14812/2019

Case brief

AI extract

What is this about?

The Court disposed of this writ petition by directing the Deputy Commissioner of Taxes to consider stay petitions P11-P14 expeditiously within two months and staying recovery proceedings for that duration.

What did the court decide?

Direct second respondent to dispose of stay petitions P11-P14 within two months; stay recovery proceedings for two months.

M/S.Regal Realtors and Projects (India) Pvt.Ltd., Vs the… — 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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WEDNESDAY, THE 29TH DAY OF MAY 2019 / 8TH JYAISHTA, 1941

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WP(C).No. 14812 of 2019

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PETITIONER/S:

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M/S.REGAL REALTORS AND PROJECTS (INDIA) PVT.LTD., 50/2360, ZEREENA, RAILWAY STATION ROAD, EDAPPILLY, KOCHI - 682 024, REPRESENTED BY ITS DIRECTOR, MICHEALLE FATHIMA NIAZ.

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BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN

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RESPONDENT/S:

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1 THE COMMERCIAL TAX OFFICER-I (WC AND LT), DEPARTMENT OF COMMERCIAL TAXES, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM - 682 018.

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2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PERUMANOOR P.O., ERNAKULAM - 682 015.

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BY DR.THUSHARA JAMES, GOVERNMENT PLEADER

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 14812 of 2019 2

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JUDGMENT

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Heard Sri. Abraham. K.J., the petitioner's counsel and 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 Exts.P11, P12, P13 and P14 stay petitions 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 Exts.P11, P12, P13 and P14 stay petitions as 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

ajt

WP(C).No. 14812 of 2019 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.32072001906/2012-13 DATED 31/12/2017.
EXHIBIT P2	TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.16849 OF 2018 DATED 11/01/2019.
EXHIBIT P3	TRUE COPY OF THE ASSESSMENT ORDER NO.32072001906/2014-15 DATED 31/03/2018 FOR THE YEAR 2014-15.
EXHIBIT P4	TRUE COPY OF THE ASSESSMENT ORDER NO.32072001906/2015-16 DATED 31/03/2018 FOR THE YEAR 2015-16.
EXHIBIT P5	TRUE COPY OF THE ASSESSMENT ORDER NO.32072001906/2016-17 DATED 31/03/2018 FOR THE YEAR 2016-17.
EXHIBIT P6	TRUE COPY OF THE JUDGMENT IN WP(C)NO.18838 OF 2018 DATED 11/01/2019.
EXHIBIT P7	TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 23/05/2019 FOR THE YEAR 2012- 13.
EXHIBIT P8	TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 23/05/2019 FOR THE YEAR 2014- 15.
EXHIBIT P9	TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 23/05/2019 FOR THE YEAR 2015- 16.
EXHIBIT P10	TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 23/05/2019 FOR THE YEAR 2016- 17.
EXHIBIT P11	TRUE COPY OF THE STAY PETITION IN FORM NO.30 DATED 23/05/2019 FOR THE YEAR 2012- 13.
EXHIBIT P12	TRUE COPY OF THE STAY PETITION IN FORM NO.30 DATED 23/05/2019 FOR THE YEAR 2014- 15.

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WP(C).No. 14812 of 2019 4

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EXHIBIT P13	TRUE COPY OF NO.30 DATED 16.	THE STAY PETITION IN FORM 23/05/2019 FOR THE YEAR 2015-
EXHIBIT P14	TRUE COPY OF NO.30 DATED 17.	THE STAY PETITION IN FORM 23/05/2019 FOR THE YEAR 2016-
EXHIBIT P15	TRUE COPY OF NO.30 DATED 13.	THE DELAY PETITION IN FORM 23/03/2019 FOR THE YEAR 2012-
EXHIBIT P16	TRUE COPY OF NO.30 DATED 15.	THE DELAY PETITION IN FORM 23/03/2019 FOR THE YEAR 2014-
EXHIBIT P17	TRUE COPY OF NO.30 DATED 16.	THE DELAY PETITION IN FORM 23/03/2019 FOR THE YEAR 2015-
EXHIBIT P18	TRUE COPY OF NO.30 DATED 17.	THE DELAY PETITION IN FORM 23/03/2019 FOR THE YEAR 2016-

M/S.Regal Realtors and Projects (India) Pvt.Ltd., v. the Commercial Tax Officer-I (Wc and Lt)

Case brief

What is this about?

What did the court decide?

M/S.Regal Realtors and Projects (India) Pvt.Ltd., v. the Commercial Tax Officer-I (Wc and Lt)

Case brief

What is this about?

What did the court decide?

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