Park Diamonds vs The Assistant Commissioner
2023 Latest Caselaw 5182 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
     TUESDAY, THE 18TH DAY OF APRIL 2023 / 28TH CHAITHRA, 1945
                        WP(C) NO. 14221 OF 2023
PETITIONER/S:

          PARK DIAMONDS, FRANCHISE SHOP OF GITANJALI LIFESTYLE
          LTD. , LULU INTERNATIONAL SHOPPING MALL, EDAPPALLY
          JUNCTION, ERNAKULAM, KOCHI, REPRESENTED BY ITS MANAGING
          PARTNER, SARATHKRISHNAN.M.R. , S/O. M.R.RAMACHANDRAN,
          AGED 36 YEARS, PIN - 682024

          BY ADVS.
          R.MURALEEDHARAN
          R.RAMAKRISHNAN POTTY



RESPONDENT/S:

    1     THE ASSISTANT COMMISSIONER, (FORMERLY STATE TAX
          OFFICER) STATE GOODS & SERVICES TAX DEPARTMENT, 1ST
          CIRCLE, KALAMASSERY, ERNAKULAM, COCHIN, PIN - 682024

    2     THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND
          SERVICES TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR,
          ERNAKULAM., PIN - 682015

    3     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          ADDITIONAL BENCH, ERNAKULAM AT THE TAX COMPLEX,
          PERUMANOOR, ERNAKULAM, PIN - 682015

    4     THE DEPUTY TAHSILDAR, TALUK OFFICE, THRISSUR AT CIVIL
          STATION, AYYANTHOLE, THRISSUR,, PIN - 680003


OTHER PRESENT:

          GP SMT.VIDYA KURIAKOSE




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 14221 OF 2023
                             2

                          JUDGMENT

Challenging Ext.P5 order of assessment, the

petitioner preferred an appeal and the same was rejected

by Ext.P6. Challenging Ext.P6, the petitioner has

preferred Ext.P7 appeal along with Ext.P8 interlocutory

application for stay. The petitioner seeks for a disposal of

Exts.P7 and P8.

2. Heard the learned Government Pleader also.

After hearing both sides, I am inclined to dispose of

the writ petition with a direction to the 3 rd respondent to

consider and pass orders on Ext.P8 stay petition within a

period of two months. Till a decision is taken as directed

above, further proceedings pursuant to Exts.P9 and P10

shall be kept in abeyance.

Sd/-

VIJU ABRAHAM JUDGE rkc/18.04.23 WP(C) NO. 14221 OF 2023

APPENDIX OF WP(C) 14221/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE GOODS RETURN MEMO RAISED BY THE PETITIONER DATED 17.07.2015

Exhibit P2 TRUE COPY OF THE PURCHASE RETURN MEMO RAISED BY THE PETITIONER DATED 17.07.2015

Exhibit P3 TRUE COPY OF THE DELIVERY NOTE IN FORM 15 RAISED BY THE PETITIONER DATED 17.07.2015

Exhibit P4 TRUE COPY OF THE CONSIGNMENT NOTE ISSUED BY M/S. BVC LOGISTICS ON BOOK THE CONSIGNMENT DATED 17.07.2015

Exhibit P5 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE 1 ST RESPONDENT, DATED 02.09.2022 FOR THE YEAR 2015-2016

Exhibit P6 TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT IN KVAT APPEAL NO.401/2022 DT. 15.02.2023

Exhibit P7 TRUE COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 27.03.2023 AGAINST EXT.P-6 & P-5 ORDERS

Exhibit P8 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY DATED 27.03.2023 FILED BEFORE THE 3RD RESPONDENT

Exhibit P9 TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER SEC.7 OF THE R.R.ACT, DATED 23.06.2022

Exhibit P10 TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER SEC.34 OF THE R.R.ACT, DATED 23.06.2022