Artech Realtors Pvt. Ltd vs The Deputy Commissioner Of State ...
2023 Latest Caselaw 3023 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
               THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
     MONDAY, THE 13TH DAY OF MARCH 2023/22ND PHALGUNA, 1944
                         WP(C) NO.8599 OF 2023
PETITIONER:

             ARTECH REALTORS PVT. LTD., THYCAUD,
             THIRUVANANTHAPURAM-695014.
             REPRESENTED BY ITS MANAGING DIRECTOR
             SRI.T.S. ASOK.

             BY ADVS.
             RAHUL A.
             S.ANIL KUMAR (TRIVANDRUM)
             SABU C.J
             M.RAJAGOPAL
             APARNA ANIL


RESPONDENTS:

     1       THE DEPUTY COMMISSIONER OF STATE TAX,
             STATE GST DEPARTMENT, (WORKS CONTRACT), TAX TOWERS,
             KARAMANA, THIRUVANANTHAPURAM., PIN - 695002.

     2       THE JOINT COMMISSIONER OF STATE TAX (APPEALS),
             STATE GST DEPARTMENT, TAX TOWERS, KARAMANA,
             THIRUVANANTHAPURAM., PIN - 695002.


             BY ADV. SMT.THUSHARA JAMES


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   13.03.2023,   THE    COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WPC.No.8599 Of 2023

                                    - 2 -

                   VIJU ABRAHAM, J.
          -----------------------------------
               W.P.(C). No.8599 of 2023
          -----------------------------------
           Dated, this the 13th March, 2023

                              JUDGMENT

Petitioner approaches this Court seeking a

direction to the 2nd respondent to consider and pass

orders on Ext.P2 appeal filed against Ext.P1

assessment order and Ext.P3 stay petition.

2. Heard the learned counsel for the petitioner

as well as the learned Government Pleader.

In view of the limited prayer made in the writ

petition, this writ petition is disposed of with

direction to the 2nd respondent to take up Ext.P3 stay

petition and hear and dispose of the same within a

period of two months. Till then, further proceedings

for enforcement of the demand as per Ext.P1, shall be

kept in abeyance.

Sd/-

VIJU ABRAHAM, JUDGE ww WPC.No.8599 Of 2023

- 3 -

APPENDIX OF WP(C) 8599/2023

PETITIONER'S EXHIBITS:

EXHIBIT P1 A COPY OF THE ORDER DATED 4-01-2023 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM CHALLENGING EXT.P1 ORDER BEFORE THE 2ND RESPONDENT.

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