High Court of KeralaWP(C)/13612/2015disposed of

M/S. Star Trading Company v. Commercial Tax Officer-I

2015-05-08Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 8TH DAY OF MAY 2015/18TH VAISAKHA, 1937 WP(C).No. 13612 of 2015 (B) ---------------------------- PETITIONER:

------------------- M/S. STAR TRADING COMPANY, PERIMBADARI P.O, MANNARKKAD, PALAKKAD - 678782, REPRESENTED BY ITS MANAGING PARTNER, ABDUL MEHABOOB.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

-------------------------

1. COMMERCIAL TAX OFFICER-I, MANNARKKAD - 678582.

2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, PALAKKAD - 678004.

3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, PALAKKAD - 678004.

BY SENIOR GOVERNMENT PLEADER SMT.ROSE MICHAEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 13612 of 2015 (B) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- P1:- COPY OF ORDER ISSUED BY THE IST RESPONDENT DATED 4.5.2015. P2:- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.3.2015.

P3:- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.3.2015.

P4:- COPY OF NOTICE IN FORM NO 1 ISSUED BY THE 3RD RESPONDENT DATED 12.3.2015.

RESPONDENT(S)' EXHIBITS:

- NIL --------------------------------------- /TRUE COPY/ P.S. TO JUDGE mbr/

A.MUHAMED MUSTAQUE, J.

~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.13612/2015 ~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 8th Day of May, 2015

J U D G M E N T

The petitioner approached the second respondent by Ext.P2 appeal and Ext.P3 stay petition against assessment for the year 2012-13 under Section 25(1) of the KVAT Act, 2003. In view of the pendency of the stay petition, there shall be a direction to the second respondent to consider Ext.P3 within a period of two months. Till a decision is taken on Ext.P3, all recovery proceedings shall be kept in abeyance. The writ petition is disposed of. No costs.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ms