{"id":11680,"date":"2018-04-27T00:00:00","date_gmt":"2018-04-26T18:30:00","guid":{"rendered":""},"modified":"2018-04-27T00:00:00","modified_gmt":"2018-04-26T18:30:00","slug":"m-s-victory-paper-and-boards-india-ltd-versus-state-tax-officer-state-goods-and-services-tax-department-kunnamkulam","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11680","title":{"rendered":"M\/s. Victory Paper And Boards (India) Ltd. Versus State Tax Officer, State Goods And Services Tax Department, Kunnamkulam"},"content":{"rendered":"<p>M\/s. Victory Paper And Boards (India) Ltd. Versus State Tax Officer, State Goods And Services Tax Department, Kunnamkulam<br \/>GST<br \/>2018 (5) TMI 456 &#8211; KERALA HIGH COURT &#8211; TMI<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 27-4-2018<br \/>W. P. (C) No. 14526 of 2018 <br \/>GST<br \/>MR. DEVAN RAMACHANDRAN, J.<br \/>\nFor The Petitioner : Sri. Tomson T.Emmanuel<br \/>\nFor The Respondents : Sri Ravikrishnan, Adv. And Sri V.K. Shamsudeen<br \/>\nJUDGMENT<br \/>\nThe petitioner impugns the action for recovery initiated by the competent authorities, subsequent to an order of assessment made against the petitioner, a copy of which has been appended to this writ petition as Ext.P2. According to the petitioner, against the order of assessment, he has already approached the appellate authority <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=359892\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>der of stay may be granted, except on terms.<br \/>\n3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.<br \/>\n4. Taking note of the similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as the stay petition is considered by the appellate authority.<br \/>\n5. In such circumstances, I order this writ petition, directing the 2nd respondent to take up, consider and pass orders on Ext.P4 stay petition preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment. Until such time as the 2nd respondent passes an order on <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=359892\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\/s. Victory Paper And Boards (India) Ltd. Versus State Tax Officer, State Goods And Services Tax Department, KunnamkulamGST2018 (5) TMI 456 &#8211; KERALA HIGH COURT &#8211; TMIKERALA HIGH COURT &#8211; HCDated:- 27-4-2018W. P. (C) No. 14526 of 2018 GSTMR. DEVAN RAMACHANDRAN, J. For The Petitioner : Sri. Tomson T.Emmanuel For The Respondents : Sri Ravikrishnan, &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11680\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;M\/s. Victory Paper And Boards (India) Ltd. Versus State Tax Officer, State Goods And Services Tax Department, Kunnamkulam&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11680","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11680"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11680\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}