{"id":11785,"date":"2018-05-04T00:00:00","date_gmt":"2018-05-03T18:30:00","guid":{"rendered":""},"modified":"2018-05-04T00:00:00","modified_gmt":"2018-05-03T18:30:00","slug":"wager-hygiene-versus-the-state-tax-officer-state-goods-and-service-taxes-first-circle-tripunithura-and-the-deputy-commissioner-appeals-ernakulam","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11785","title":{"rendered":"Wager Hygiene Versus The State Tax Officer State Goods And Service Taxes, First Circle, Tripunithura And The Deputy Commissioner (Appeals), Ernakulam"},"content":{"rendered":"<p>Wager Hygiene Versus The State Tax Officer State Goods And Service Taxes, First Circle, Tripunithura And The Deputy Commissioner (Appeals), Ernakulam<br \/>VAT and Sales Tax<br \/>2018 (5) TMI 811 &#8211; KERALA HIGH COURT &#8211; TMI<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 4-5-2018<br \/>W.P. (C) No. 15132 of 2018 <br \/>CST, VAT &#038; Sales Tax<br \/>MR. DEVAN RAMACHANDRAN, J.<br \/>\nFor The Petitioner : Adv. Smt. M. K. Hajara<br \/>\nFor The Respondent : Sri. C. K. Govindan<br \/>\nJUDGMENT<br \/>\nThe petitioner impugns the action for recovery initiated by the competent authorities, subsequent to orders of assessment made against him for the year 2016-17, copies of which have been appended to this writ petition as Exts. P1, P1 (a), P1 (b) and P1 (c). According to the petitioner, against the orde<\/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=360247\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> that, it is true that the petitioner has preferred appeals before the 2nd respondent, but he says that since the amount involved is substantial, no order 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 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 his applications for condonation of delay are disposed of.<br \/>\n5. In such circumstances, I order this writ petition, directing the 2nd respondent to take up P4, P4 (a), P4 (b) and P4 (c) applications filed by the petitioner for c<\/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=360247\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Wager Hygiene Versus The State Tax Officer State Goods And Service Taxes, First Circle, Tripunithura And The Deputy Commissioner (Appeals), ErnakulamVAT and Sales Tax2018 (5) TMI 811 &#8211; KERALA HIGH COURT &#8211; TMIKERALA HIGH COURT &#8211; HCDated:- 4-5-2018W.P. (C) No. 15132 of 2018 CST, VAT &#038; Sales TaxMR. DEVAN RAMACHANDRAN, J. For The Petitioner : &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11785\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Wager Hygiene Versus The State Tax Officer State Goods And Service Taxes, First Circle, Tripunithura And The Deputy Commissioner (Appeals), Ernakulam&#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-11785","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11785","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=11785"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11785\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}