Next Retail India Ltd v. Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 8TH DAY OF JUNE 2015/18TH JYAISHTA, 1937 WP(C).No. 17069 of 2015 (G) ---------------------------- PETITIONER:

----------- NEXT RETAIL INDIA LTD, AGED 37 YEARS, 39/6481, SOUTH POINT BUILDINGS M.G.ROAD, RAVIPURAM, ERNAKULAM REPRESENTED BY ITS AUTHORIZED SIGNATORY MR.SREEKUMAR.M BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS:

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1. COMMERCIAL TAX OFFICER, KVAT, CIRCLE -II, KALAMASERY 682 030.

2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 015.

3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD 682 030.

BY GOVERNMENT PLEADER: SMT.K.T.LILLY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 17069 of 2015 (G) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXT.P1- COPY OF ASSESSMENT ORDER DATED 27.3.2015 ISSUED BY THE 1ST RESPONDENT EXT.P2- COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 EXT.P3- COPY OF STAY PETITION IN EXT P2 APPEAL EXT.P4- COPY OF RR NOTICE DTED 25.5.15 ISSUED BY THE 3RD RESPONDENT RESPONDENT(S)' EXHIBITS: NIL ----------------------- //TRUE COPY// PA TO JUDGE rsr

A.MUHAMED MUSTAQUE,J.

-------------------------------------- W.P.(C). No. 17069 of 2015 ---------------------------------------------- Dated this the 8th day of June, 2015

JUDGMENT

The petitioner, impugning Ext.P1 Assessment Order filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. 2.

Considering the facts and circumstances, there shall be a direction to the 2nd respondent to consider the stay application within a period of two months after issuing notice to the petitioner. Till the disposal of stay application, all recovery proceedings based on Assessment order shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE rsr