M/S. Agreenco Fibre Foam Pvt. Ltd. v. The Assistant Commissioner (Kvat)-1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 15TH DAY OF JUNE 2015/25TH JYAISHTA, 1937 WP(C).No. 17791 of 2015 (Y) ---------------------------- PETITIONER:

----------- M/S. AGREENCO FIBRE FOAM PVT. LTD. AGED 54 YEARS BOX NO.3622, BALIAPATTAM, KANNUR REPRESENTED BY MANAGING DIRECTOR SHRI.P.V.RAGHAVAN BY ADV. SRI.DALE P.KURIEN RESPONDENTS:

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1. THE ASSISTANT COMMISSIONER (KVAT)-1 COMMERCIAL TAXES-SPECIAL CIRCLE, KANNUR -670 001.

2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES. MINI BYE-PASS, ERANJIPALAM KOZHIKKODE - 671 010.

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXESM, KANNUR - 670 001.

R BY GOVERNMENT PLEADER SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.17791/2015 APPENDIX PETITIONER'S EXHIBITS:

EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 06.01.2015. EXT.P2: COPY OF THE APPEAL MEMORANDUM DATED 23.03.2015. EXT.P3: COPY OF STAY PETITION DATED 31.03.2015. EXT.P4: COPY OF THE DEMAND NOTICE DATED 27.05.2015. RESPONDENT'(S) EXHIBITS: NIL // TRUE COPY// P A TO JUDGE sm/

A.MUHAMED MUSTAQUE, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.17791 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of June, 2015

JUDGMENT

The petitioner, impugning Ext.P1 Assessment Order filed Ext.P2 appeal memorandum 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 sm/