M/S. Vinayaka Cashew Company vs The State Tax Officer
2021 Latest Caselaw 11514 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 08TH DAY OF APRIL 2021 / 18TH CHAITHRA, 1943

                       WP(C).No.8926 OF 2021(M)


PETITIONER:

               M/S. VINAYAKA CASHEW COMPANY,
               MANGAD, KOLLAM REPRESENTED BY ITS MANAGING PARTNER,
               B. MOHANACHANDRAN NAIR

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON

RESPONDENTS:

      1        THE STATE TAX OFFICER,
               III CRICLE, STATE GOODS & SERVICES TAX DEPARTMENT,
               KOLLAM - 691 001.

      2        THE JOINT COMMISSIONER (APPEALS)
               STATE GOODS & SERVICES TAX DEPARTMENT,
               KOLLAM-691 001


OTHER PRESENT:

               SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.8926/2021                     2


                                    JUDGMENT

Dated this the 8th day of April 2021

Heard both sides.

2. As against the assessment order for the year 2016-17,

Ext.P1, the petitioner preferred appeal, Ext.P2 along with stay

petition, Ext.P3 before the 2nd respondent. The grievance of the

petitioner is to the effect that despite pendency of appeal as well

as stay petition, respondents are resorting to recover the amount

assessed under the order at Ext.P1.

3. Learned Government Pleader opposed the writ petition.

4. Having considered the submissions made across the Bar

and in the light of facts of the instant case, this writ petition is

disposed of with the following directions:

The 2nd respondent is directed to decide the stay petition at

Ext.P3 within a period of two months from the date of

communication of this judgment and till disposal of the stay

petition, respondents are restrained from effecting recovery in

pursuant to the assessment order at Ext.P1. The petitioner to

co-operate the 2nd respondent in disposal of the stay petition within

the time frame given by this Court by supplying copy of this

judgment.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ORDER NO.32020278408/16-17(CST) BY THE 1ST RESPONDENT FOR THE YEAR 2016-

17)CST) DATED 29.12.2020.

EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 (CST) DATED 22.03.2021.

EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-2017 (CST) DATED 22.03.2021. RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp