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Kerala High Court

Elizabeth Alexander vs The Commissioner Of State Goods And ... on 10 April, 2019

Author: S.V.Bhatti

Bench: S.V.Bhatti

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR.JUSTICE S.V.BHATTI

   WEDNESDAY, THE 10TH DAY OF APRIL 2019 / 20TH CHAITHRA, 1941

                       WP(C).No. 11548 of 2019



PETITIONER:


               ELIZABETH ALEXANDER
               AGED 50 YEARS
               PROPRIETOR, M/S. AROMA POULTRY MEAT PROCESSING UNIT,
               MUNDAKKAL, KOLLAM DISTRICT.

               BY ADV. SRI.BOBBY JOHN



RESPONDENTS:

      1        THE COMMISSIONER OF STATE GOODS AND SERVICE TAX
               DEPARTMENT, KERALA , TAX TOWER, KILLIPPALAM,
               KARAMANA, THIRUVANANTHAPURAM-PIN-695 002

      2        THE STATE TAX OFFICER -I
               STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE,
               KOLLAM DISTRICT, PIN-691 002

      3        THE DEPUTY COMMISSIONER (APPEALS)
               COMMERCIAL TAXES, (NOW STATE GOODS AND SERVICE TAX
               DEPARTMENT), KOLLAM, PIN-691 002

      4        THE DEPUTY TAHASILDAR (RR),
               KOLLAM, PIN-691 002


               SR. GP. SRI. C.K. GOVINDAN


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                      -2-

WP(C).No. 11548 of 2019




                               JUDGMENT

Heard Sri. Bobby John Pulickaparambil, the learned counsel for the petitioner and Sri. C.K Govindan, the learned Senior Government Pleader.

2. The petitioner prays for a direction to the 3 rd respondent to consider and dispose of Ext.P3 stay petition and Ext.P2 appeal expeditiously.

3. Having regard to the circumstances of the case the writ petition is disposed of directing the 3rd respondent to consider and dispose of Ext.P3 stay petition within two months; Ext.P2 appeal preferably within six months from the date of receipt of a copy of this judgment.

Recovery proceedings pursuant to the orders under appeal before the 3rd respondent are stayed for two months from today.

Sd/-

S.V.BHATTI JUDGE JS -3- WP(C).No. 11548 of 2019 APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.5.2018 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2009-10 EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 22.03.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST THE ASSESSMENT ORDER FOR THE YEAR 2009-10 EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR STAY, DATED 22.03.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST THE ASSESSMENT FOR THE YEAR 2009-10