Kerala High Court
Manappuram Finance Limited vs The Asst. Commissioner (Assessment) on 31 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.13971/2024 1/3 Order Date : 31-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Friday, the 31st day of May 2024 / 10th Jyaishta, 1946
WP(C) NO. 13971 OF 2024
PETITIONER:
MANAPPURAM FINANCE LIMITED VALAPAD.P.O., THRISSUR DISTRICT.
REPRESENTED BY ITS GENERAL MANAGER (TAXATION) M.V. BABU, PIN-680567
RESPONDENTS:
1. THE ASST. COMMISSIONER (ASSESSMENT) (SINCE REDESIGNATED AS DEPUTY
COMMISSIONER OF STATE TAX), STATE GOODS AND SERVICES TAX DEPARTMENT,
SPECIAL CIRCLE, GST COMPLEX, POOTHOLE, THRISSUR., PIN - 680004
2. THE DEPUTY COMMISSIONER OF STATE TAX (SINCE REDESIGNATED AS JOINT
COMMISSIONER OF STATE TAX) STATE GOODS AND SERVICES TAX DEPARTMENT,
GST COMPLEX, POOTHOLE, THRISSUR., PIN - 680004
3. THE STATE TAX OFFICER TAX PAYER SERVICES CIRCLE, NATTIKA, STATE
GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, POOTHOLE, THRISSUR.,
PIN - 680004
4. THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay the recovery of the demand created as per Ext. P11 order
pending disposal of this writ petition (c).
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
04.04.2024 and upon hearing the arguments of M/S. S.ANIL KUMAR
(TRIVANDRUM), SABU C.J, M.RAJAGOPAL, RAHUL A., APARNA ANIL & S.SHAINA,
Advocates for the petitioner, the court passed the following:
WP(C) No.13971/2024 2/3 Order Date : 31-05-2024
MURALI PURUSHOTHAMAN, J.
---------------------------------------------
W.P (C) No.13971 of 2024
----------------------------------------------
Dated this the 31st day of May, 2024
O R D E R
The learned Government Pleader seeks time to place on
record statement/affidavit.
Post on 21.06.2024.
Interim order will continue till the date of next posting.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
WP(C) No.13971/2024 3/3 Order Date : 31-05-2024
APPENDIX OF WP(C) 13971/2024
Exhibit P1 A COPY OF THE AUDIT REPORT AND STATEMENT IN FORM 13 &
13A.
Exhibit P2 A COPY OF THE NOTICE DATED 08-03-2019 ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 A COPY OF THE ORDER DATED 30-03-2019 ISSUED BY THE 2ND
RESPONDENT
Exhibit P4 A COPY OF THE INTERIM STAY ORDER DATED 06-12-2018
ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.24763/2018
Exhibit P5 A COPY OF THE JUDGMENT DATED 02-04-2019 OF THIS HON'BLE
COURT IN W.P.(C) NO.24763/2018
Exhibit P6 A COPY OF THE ORDER DATED 11-03-2020 ISSUED BY THE 2ND
RESPONDENT
Exhibit P7 A COPY OF THE NOTICE DATED 24-03-2021 ISSUED BY THE 2ND
RESPONDENT
Exhibit8 A COPY OF THE REPLY TO EXT.P7 DATED 26-03-2021
Exhibit P9 A COPY OF THE NOTICE DATED 31-01-2024 ISSUED BY THE 3RD
RESPONDENT
Exhibit P10 A COPY OF THE REPLY DATED 13-02-2024 FILED BY THE
PETITIONER
Exhibit P11 A COPY OF THE ORDER DATED 27-02-2024 ISSUED BY THE 3RD
RESPONDENT
Exhibit P12 A COPY OF THE JUDGMENT DATED 02-08-2023 IN CIVIL APPEAL
NO.4306 OF 2022 (ASSISTANT COMMISSIONER (ASSESSMENT) &
ORS. VS. CHOLAYIL PVT. LTD. AND CONNECTED CASES
