Falcon International Drug ... vs The Asst. Commissioner
2021 Latest Caselaw 3988 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    WEDNESDAY, THE 03RD DAY OF FEBRUARY 2021 / 14TH MAGHA,1942

                       WP(C).No.2696 OF 2021(J)


PETITIONER:

               FALCON INTERNATIONAL DRUG COMPANY
               38/736, GCDA WAREHOUSING COMPLEX, GANDHI NAGAR,
               KADAVANTHRA, KOCHI-682 020, REPRESENTED BY ITS
               PARTNER, MOHAMMED SHAHID.

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

RESPONDENTS:

      1        THE ASST. COMMISSIONER
               STATE GOODS AND SERVICE TAX DEPARTMENT, FOURTH
               CIRCLE, ERNAKULAM, KOCHI-682 018.

      2        THE JOINT COMMISSIONER (APPEALS),
               SGST DEPARTMENT, ERNAKULAM, KOCHI-682 015.



               GP- THUSHARAJAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.2696 OF 2021(J)

                                      2

                                JUDGMENT

Dated this the 3rd day of February 2021

Against Ext.P1 Assessment order under the Kerala Value

Added Tax Act, the petitioner has preferred a statutory appeal along

with a stay petition, Exts. P2 and P3 before the Joint Commissioner

(Appeals), Cochin, the 2nd respondent herein. It is the case of the

petitioner that stay petition filed by him is not yet considered, but

steps for recovery in pursuance to the Assessment Order at Ext.P1

is being taken against the petitioner.

2. Heard both sides.

3. On consideration of facts and circumstances of the instant

case, so also the submissions made across the bar, the petition is

disposed of with the following direction.

a. The 2nd respondent shall consider and pass a

reasoned order on Ext.P3 Stay Petition within a period of six

weeks from the date of receipt of copy of the judgment, after

hearing the parties.

b. Steps for recovery of amount confirmed against the

petitioner by the Assessment Order at Ext.P1 shall be kept in

abeyance till such time as orders are passed on Stay Petition at WP(C).No.2696 OF 2021(J)

Ext.P3 by the 2nd respondent and the same is communicated to

the petitioner.

The parties to act on authenticated copy of this judgment

which will be made available to them.

Sd/-

A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.2696 OF 2021(J)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P4 COPY OF JUDGMENT IN WP(C) NO.15813/2020 OF THIS HON'BLE COURT.