Kerala High Court
M/S. Valamangalam Supari Traders vs The Assistant Commissioner on 31 August, 2017
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 27TH DAY OF OCTOBER 2017/5TH KARTHIKA, 1939
WP(C).No. 34277 of 2017 (H)
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PETITIONER:
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M/S. VALAMANGALAM SUPARI TRADERS,
VALAMANGALAM,
PULPATTA P.O, MALAPPURAM DISTRICT,
REPRESENTED BY ITS MANAGING PARTNER,
MOHAMMED SHAH.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER,
SPECIAL CIRCLE,
MALAPPURAM-676 505.
2. THE DEPUTY COMMISSIONER STATE TAX,
STATE GOODS AND SERVICE TAX DEPARTMENT,
MALAPPURAM-676505.
3. THE COMMISSIONER,
DEPARTMENT OF STATE GST,
KILLIPPALAM, KARAMANA,
THIRUVANANTHAPURAM 695 002.
BY GOVERNMENT PLEADER SRI SHAMSUDHEEN.V.K.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 27-10-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
K.V.
WP(C).No. 34277 of 2017 (H)
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APPENDIX
PETITIONERS EXHIBITS:
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P1; COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-
12. DATED 31.8.2017.
P1(A) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR
2012-13 DATED 31.8.2017
P1(B) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR
2013-14 DATED 31.8.2017
P1(C) COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR
2014-15 DATED 31.8.2017
P1(D) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-
16 DATED 31.8.2017
P2; COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT DATED 18-10-2017
P2(A);COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT DATED 18-10-2017
P2(B);COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT DATED 18-10-2017
P2(C);COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT DATED 18-10-2017
P2(D);COPY OF THE REVISION PETITION FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT DATED 18-10-2017
P3; COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT DATED 18-10-2017
P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT DATED 18-10-2017
P3(B) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT DATED 18-10-2017
P3(C) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT DATED 18-10-2017
P3(D) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT DATED 18-10-2017
RESPONDENTS EXHIBITS: NIL
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/TRUE COPY/
K.V. P.S.TO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).NO.34277 OF 2017 (H)
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Dated this the 27th day of October, 2017
JUDGMENT
Against Ext.P1 series of orders cancelling the assessment under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 series of revision petitions together with Ext.P3 series of stay petitions before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petitions, steps are taken by the respondents pursuant to Ext.P1 series of orders.
2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:
1. The 3rd respondent shall consider and pass orders on Ext.P3 series of stay petitions within a period of six W.P.(C).No.34277/2017 2 months from the date of receipt of a copy of this judgment, after hearing the petitioner.
2. Further steps pursuant to Ext.P1 series of orders shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner.
3. The petitioner shall produce a copy of this judgment, together with a copy of the writ petition before the 3rd respondent for further action.
A.K.JAYASANKARAN NAMBIAR JUDGE prp/27/10/17