KERALA CO-OPERATIVE DEPOSIT GUARANTEE FUND BOARD Versus COMMISSIONER OF CENTRAL GST AND THE CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, BANGALORE
Customs
2019 (1) TMI 1151 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 10-1-2019
WP (C). No. 203 of 2019
Customs
MR. DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI. ASOK M. CHERIAN
For The Respondent : SC SRI. SREELAL M. WARRIER
JUDGMENT
After suffering adverse orders, the petitioner filed the Exts.P2 and P3 appeals for the Assessment Years 2012-13 to 2014-15 and 2015-16. Pending those appeals, the petitioner received the Ext.P5 notice, on the same issue, for the Assessment Year 2016-17.
2. The petitioner, in this writ petition, questions the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ment, on the other hand, fairly concedes that the appellate authority will consider the Exts.P2 and P3 appeals expeditiously.
5. As to the Ext.P5 notice, the learned Senior Standing Counsel assures the Court that as the petitioner has already replied to it, the primary authority will consider it without further delay.
6. The learned Senior Standing Counsel nevertheless submits that law does not permit staying the proceedings concerning other assessment years merely because appeals are pending for other assessment years. According to him, it is especially so when the assessee has already suffered adverse orders, which are now in appeal.
7. I reckon there is force in the learned Senior Standing Counsel's contentions. This Court cannot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =