Medlace Disposables vs The Deputy Commissioner Of State ...
2021 Latest Caselaw 7587 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 04TH DAY OF MARCH 2021 / 13TH PHALGUNA, 1942

                       WP(C).No.5600 OF 2021(Y)


PETITIONER:

               MEDLACE DISPOSABLES
               DOOR NO.7/807, M.N.SUHAIL COMPLEX, VEEGALAND ROAD,
               KAKKANAD, KOCHI-682 020 REPRESENTED BY ITS MANAGING
               PARTNER, DR.HAFEEZ RAHMAN P.A.

               BY ADVS.
               SRI.S.ANIL KUMAR (TRIVANDRUM)
               SHRI.RAHUL A.
               SMT.APARNA ANIL

RESPONDENTS:

      1        THE DEPUTY COMMISSIONER OF STATE TAX
               STATE GST DEPARTMENT, THEVARA, KOCHI-682 015.

      2        THE JOINT COMMISSIONER (APPEALS)
               STATE GST DEPARTMENT, THEVARA, KOCHI-682 015.



               GP- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5600 OF 2021(Y)

                                  2

                             JUDGMENT

Dated this the 4th day of March 2021

Heard both sides.

2. As against the assessment orders at Exts.P1 and P2

issued under Section 25(1) of the Kerala Value Added Tax Act, the

petitioner has preferred appeal at Ext.P2 along with stay petition,

Ext.P3. Learned counsel for the petitioner submits that during the

pendency of the stay petition, respondents have issued revenue

recovery notice at Ext.P1(a). The limited request of the petitioner

is for a direction to the respondents to keep the revenue recovery

proceedings in abeyance till disposal of the stay petition at

Exts.P3.

3. Learned Government Pleader opposed the writ petition

and submitted that assessment order is already issued against the

petitioner.

4. I have considered the submissions so advanced. In the

facts and circumstances of the case, as the stay petition in the

statutory appeals are pending, this writ petition is disposed of with

the following directions:

The 2nd respondent to decide the stay petition at Exts.P3,

after hearing the petitioner, within a period of six weeks from the WP(C).No.5600 OF 2021(Y)

date of communication of this judgment. The petitioner to co-

operate with the 2nd respondent in disposal of the stay petition.

Till disposal of the stay petition, recovery notice at Ext.P1(a)

should be kept in abeyance. The petitioner to supply copy of the

judgment to the 2nd respondent for compliance.

Sd/-

A.M.BADAR

JUDGE

Nsd

//true copy//

PA to Judge WP(C).No.5600 OF 2021(Y)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 21.5.2020 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-2016.

EXHIBIT P1(A) COPY OF DEMAND NOTICE DATED 21.5.2020 ISSUED BY THE IST RESPONDENT IN RESPECT OF EXT.P1 ORDER.

EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1.

EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.