Kerala High Court
M/S. Loyal Enterprises vs The State Tax Officer-V on 12 April, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945
WP(C) NO. 13157 OF 2023
PETITIONERS:
M/S. LOYAL ENTERPRISES
VI/206C, ASAMANNOOR P.O., ODAKKALI,
REPRESENTED BY ITS MANAGING PARTNER,
SUBAIR V.M, S/O. MUHAMMED, AGED 47 YEARS,
RESIDING AT VELLAKKUDY HOUSE,
NEDUMTHODE, MUDICKAL, PIN - 683 547
BY ADVS.
N.MURALEEDHARAN NAIR
ANTONY JONES
RESPONDENTS:
1 THE STATE TAX OFFICER-V
STATE GOODS AND SERVICES TAX DEPARTMENT,
KERALA FIRST CIRCLE, MINI CIVIL STATION,
PERUMBAVOOR, PIN - 683 542
2 THE JOINT COMMISSIONER (APPEALS)
STATE GOODS AND SERVICES TAX DEPARTMENT,
KERALA BAZAR ROAD, MATTANCHERRY, PIN - 680 002
3 THE DEPUTY TAHSILDAR
KUNATHUNAD TALUK, KUNNATHUNAD,
PERUMBAVOOR, PIN - 683 542
SMT. RASHMITA R. CHANDRAN, GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13157 OF 2023
2
T.R.RAVI, J.
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WP (C) No.13157 of 2023
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Dated this the 12th day of April, 2023
JUDGMENT
Admit. Government Pleader takes notice for the
respondents.
2. The limited prayer in this writ petition is for a direction
to the 2nd respondent to dispose of Exts.P5, P6, P7, and P8
appeals filed against Exts.P1, P2, P3 and P5 assessment orders
and Exts.P9, P10, P11 and P12 stay petitions.
3. In view of the limited prayer made in the writ petition,
this writ petition is disposed of directing the 2 nd respondent to
take up Exts.P5, P6, P7 P8 appeals and Exts.P9, P10, P11 and
P12 stay petitions and hear and dispose of the stay petitions
within two months from the date of receipt of a copy of this
judgment. The coercive steps for recovery shall be kept in
abeyance till then.
Sd/-
T.R.RAVI
JUDGE
sn
WP(C) NO. 13157 OF 2023
APPENDIX OF WP(C) 13157/2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER
PASSED BY THE 1ST RESPONDENT UNDER CST ACT
FOR THE YEAR 2014-15 DATED 03.11.2021
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT UNDER CST ACT FOR THE YEAR
2015-16 DATED 30.07.2018
Exhibit P3 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER
PASSED BY THE 1ST RESPONDENT UNDER CST ACT
FOR THE YEAR 2016-17 DATED 03.09.2021
Exhibit P4 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER
PASSED BY THE 1ST RESPONDENT UNDER CST ACT
FOR THE YEAR 2017-18 DATED 03.09.2021
Exhibit P5 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2014-15 DATED 16.03.2023
Exhibit P6 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2015-16 DATED 16.03.2023
Exhibit P7 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2016-17 DATED 16.03.2023
Exhibit P8 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2017-18 DATED 16.03.2023
Exhibit P9 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2014-15 DATED 16.03.2023
Exhibit P10 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2015-16 DATED 16.03.2023
Exhibit P11 TRUE COPY OF THE STAY PETITION FILED BY THE
WP(C) NO. 13157 OF 2023
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2016-17 DATED 16.03.2023
Exhibit P12 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2017-18 DATED 16.03.2023
Exhibit P13 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION
7 OF THE KERALA REVENUE RECOVERY ACT ISSUED
BY 3RD RESPONDENT DATED 16.07.2019
RESPONDENT'S EXHIBITS : NIL
//TRUE COPY// PA TO JUDGE
