M/S.Vizag Exports vs The Deputy Commissioner ...
2021 Latest Caselaw 10394 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 26TH DAY OF MARCH 2021 / 5TH CHAITHRA, 1943

                        WP(C).No.7870 OF 2021(G)


PETITIONER/S:

                M/S.VIZAG EXPORTS
                MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER,
                ABHAYA MOHANAN.

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

RESPONDENT/S:

      1         THE DEPUTY COMMISSIONER (ASSESSMENT)
                STATE GOODS AND SERVICES TAX DEPARTMENT,
                 SPECIAL CIRCLE, KOLLAM - 691 001.

      2         THE JOINT COMMISSIONER (APPEALS)
                STATE GST DEPARTMENT, KOLLAM - 691 001.




                 SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.7870 OF 2021                        2



                                JUDGMENT

Dated this the 26th day of March 2021

Heard both sides.

2. Against the assessment order at Ext.P1, the petitioner

had preferred appeal, application for condonation of delay and the

stay petition vide Exts.P2, P3 and P4 which are pending

consideration before the 2nd respondent. In the meanwhile,

according to the learned counsel for the petitioner, the respondents

are seeking to recover the amount determined by the assessment

order at Ext.P1. The petitioner therefore seeks stay to the

recovery proceedings.

3. Learned Government Pleader opposed the petition .

4. Having considered the submissions so advanced, the

writ petition is disposed of with the following directions:-

The 2nd respondent is directed to consider and decide the

application for condonation of delay (Ext.P3) and consequently, if

necessary, the stay petition (Ext.P4), within a period of two

months from the date of communication of this judgment. The

petitioner to appear before the 2 nd respondent at 11.30 am on

12.04.2021 and then to abide by the further directions of the 2 nd

respondent. The petitioner to communicate this judgment to the

2nd respondent for compliance. Till disposal of the application for

condonation of delay and consequently, if necessary, the stay

petition(Exts.P4) , the recovery proceedings in pursuant to the

assessment order at Ext.P1 be kept in abeyance.

SD/-

                                               A.M.BADAR
ajt                                               JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
                        RESPONDENT FOR THE YEAR 2014-15.

EXHIBIT P2              COPY OF APPEAL FILED BY THE PETITIONER

BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15.

EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15.

EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15.