Ananthanathu John vs The State Tax Officer on 20 June, 2023

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Kerala High Court

Ananthanathu John vs The State Tax Officer on 20 June, 2023

Bench: C.S.Dias

WP(C) No.19913/2023                      1/3

                      IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                         THE HONOURABLE MR.JUSTICE C.S.DIAS
             Tuesday, the 20th day of June 2023 / 30th Jyaishta, 1945
                              WP(C) NO. 19913 OF 2023
   PETITIONER:

          ANANTHANATHU JOHN, AGED 60 YEARS, MODERN ELETRICALS KUNNACKAL
          COMPLEX MANNAR ALAPPUZHA DT, PIN-689622

   RESPONDENTS:

      1. THE STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL STATION,
         CHENGANNUR, PIN - 689121
      2. UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
         FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN-110001
      3. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH
         BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST).,
         PIN-110001
      4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES
         DEPT.,GOVT.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: (i) all further proceedings pursuant to Ext P2 assessment
   order issued by the 1strespondent and, (ii) the implementation of section
   16 (2) (c) and notification 49/2019 - Central Tax dated. 09-10-2019 to the
   extent it inserts Sub-Rule (4) to rule 36 of the CGST Rules, till final
   disposal of this writ petition (civil).


        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S. HARISANKAR V. MENON, MEERA V.MENON, R.SREEJITH, K.KRISHNA & PARVATHY
   MENON, Advocates for the petitioner, the court passed the following:
 WP(C) No.19913/2023                           2/3




                                             C.S.DIAS, J.
                                      ==================
                                        W.P (C ) No.19913 of 2023
                                      ==================
                                      Dated this the 20h June, 2023

                                                ORDER

Admitted. The learned Government Pleader takes notice for respondents 1 and 4. The learned Deputy Solicitor General of India takes notice for respondents 2 and 3.

Having considered the pleadings and materials on record and taking note of the fact that this Court has passed Ext.P3 interim order in an identical matter, I am of the view that the petitioner is also entitled for a similar interim order. Hence, I stay further proceedings pursuant to Ext.P2 assessment order as against the petitioner, for a period of four months.

Post along with connected cases.

Sd/-

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