M/S. Nippon Q1 Projects Pvt Ltd vs The State Tax Officer

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 6TH DAY OF MAY 2022 / 16TH VAISAKHA, 1944
                       WP(C) NO. 15509 OF 2022
PETITIONER:

           NIPPON Q1 PROJECTS PVT LTD
           (FORMERLY NIPPON INFRA PROJECTS PVT.LTD)
           D/314 M, NIPPON TOYOTA, NETTOOR PO
           ERNAKULAM, PIN-682 040
           REPRESENTED BY ITS DIRECTOR, SHADA MOHAMMED BABU,
           35/1617B, JAWAHARLAL NEHRU STADIUM ROAD,
           PALARIVATTOM, ERNAKULAM, PIN CODE - 682 025
           BY ADVS.
           S.ANIL KUMAR (TRIVANDRUM)
           SABU C.J
           RAHUL A.
           APARNA ANIL


RESPONDENTS:

    1      THE STATE TAX OFFICER
           STATE GOODS AND SERVICES TAX DEPARTMENT
           WORKS CONTRACT, ERNAKULAM,
           CLAS TOWERS, OLD RAILWAY STATION ROAD,
           KOCHI, PIN - 682 018
    2      THE JOINT COMMISSIONER(APPEALS)-IV, STATE GOODS AND
           SERVICES TAX DEPARTMENT, ERNAKULAM, PIN - 682 015
    3      THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
           THEVARA, KOCHI, PIN-682 015
           REPRESENTED BY ITS SECRETARY
    4      THE DEPUTY COMMISSIONER OF STATE TAX,
           STATE GOODS AND SERVICES TAX DEPARTMENT,
           CIVIL STATION, KAKKANAD,
           ERNAKULAM, PIN - 682 030
           GP SAYED MURTHALA THANGAL


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 15509 OF 2022
                                  2


                             JUDGMENT

Petitioner suffered Ext.P1 assessment order against which he preferred an appeal and Ext.P2 order has been passed modifying the assessment.

2. Against Ext.P2, the petitioner has filed Ext.P3 appeal along with Ext.P3(a) stay petition. The only relief sought for is for a direction to the 3rd respondent to consider and pass orders on Ext.P3(a) stay petition and to defer any recovery proceedings till the consideration of the stay petition.

3. Having heard the learned counsel for the petitioner and the learned Government Pleader, this writ petition will stand disposed of directing the third respondent to consider and pass orders on Ext.P3(a) stay petition, within a period of two weeks from the date of receipt of a copy of this judgment. Till such time, as orders are passed on Ext.P3(a), recovery proceedings shall be kept in abeyance.

Sd/-

GOPINATH P.

JUDGE nkr WP(C) NO. 15509 OF 2022 3 APPENDIX OF WPC 15509 OF 2022 PETITIONER EXHIBITS Exhibit P1 THE ASSESSMENT ORDER DATED 19.02.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P2 ORDER OF THE 2ND RESPONDENT DATED 10.01.2022 Exhibit P3 MEMORANDUM OF APPEAL FILED BEFORE THE 3RD RESPONDENT Exhibit P3(a) STAY PETITION FILED BEFORE THE 3RD RESPONDENT Exhibit P4 DEMAND NOTICE DATED 08.04.2022 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT