M/S. Rohini Global Merchandise (P) Ltd vs The Deputy Commissioner
2024 Latest Caselaw 12243 Ker

Kerala High Court

M/S. Rohini Global Merchandise (P) Ltd vs The Deputy Commissioner on 17 May, 2024

Author: T.R.Ravi

Bench: T.R.Ravi

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE T.R.RAVI
 FRIDAY, THE 17TH DAY OF MAY 2024 / 27TH VAISAKHA, 1946
                       WP(C) NO. 17802 OF 2024
PETITIONER:

               M/S. ROHINI GLOBAL MERCHANDISE (P) LTD.
               COLLEGE ROAD, PULAMON, KOTTARAKKARA, KOLLAM,
               REPRESENTED BY ITS MANAGING DIRECTOR,
               SUBHASH SOMAN, PIN - 691 506.

               BY ADVS.
                    R.SREEJITH
                    K.KRISHNA
                    ACHYUTH MENON
                    PADMANATHAN K.V.

RESPONDENTS:

    1          THE DEPUTY COMMISSIONER
               TAX PAYER SERVICES DIVISION, SGST DEPARTMENT,
               KOTTARAKKARA, KOLLAM, PIN - 691 506.

    2          THE JOINT COMMISSIONER (APPEALS)
               COMMERCIAL TAXES DEPARTMENT, STATE GST COMPLEX,
               BAPUJI NAGAR, ASRAMAM, KOLLAM, PIN - 691 002.

    3          DEPUTY COMMISSIONER (ARREAR RECOVERY)
               TAX PAYER SERVICES DIVISION, SGST DEPARTMENT,
               BAPUJI NAGAR, KOLLAM, PIN - 691 002.

               BY ADV B S SYAMANTHAK - GP


        THIS    WRIT   PETITION    (CIVIL)   HAVING   COME    UP    FOR
ADMISSION       ON   17.05.2024,   THE   COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.17802 of 2024
                               :2:




                           JUDGMENT

Dated this the 17th day of May, 2024

Admit. Government Pleader takes notice for

respondents.

2. The limited prayer in the writ petition is for a

direction to the 2nd respondent to dispose of Ext.P2

appeal filed against Ext.P1 assessment order and Ext.P3

stay petition.

In view of the limited prayer made in the writ

petition, this writ petition is disposed of directing the

2nd respondent to take up Ext.P2 appeal and Ext.P3 stay

petition and hear and dispose of the stay petition within

two months. The coercive steps for recovery shall be

kept in abeyance till then.

Sd/-

T.R.RAVI JUDGE ats

APPENDIX OF WP(C) 17802/2024

PETITIONER'S EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 17-11-2023

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2024

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2024.

Exhibit P4 COPY OF CERTIFICATE IN FORM 23 BY THE 3RD RESPONDENT DTD. 14-03-2024.

ExhibitP4 (a) COPY OF REQUISITION FOR RECOVERY IN FORM 24 BY THE 3RD RESPONDENT DTD. 14-03-2024.

Exhibit P4 (b) COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 14-03-2024