{"id":11926,"date":"2018-05-21T00:00:00","date_gmt":"2018-05-20T18:30:00","guid":{"rendered":""},"modified":"2018-05-21T00:00:00","modified_gmt":"2018-05-20T18:30:00","slug":"kochurani-baby-proprietrix-m-s-beverly-impex-versus-state-tax-officer-formerly-commercial-tax-officer-assistant-commissioner-appeals-state-goods-and-services-tax-department-state-goods-and-services-ta","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11926","title":{"rendered":"KOCHURANI BABY, PROPRIETRIX, M\/s. BEVERLY IMPEX Versus STATE TAX OFFICER, FORMERLY COMMERCIAL TAX OFFICER, ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM"},"content":{"rendered":"<p>KOCHURANI BABY, PROPRIETRIX, M\/s. BEVERLY IMPEX Versus STATE TAX OFFICER, FORMERLY COMMERCIAL TAX OFFICER, ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM<br \/>VAT and Sales Tax<br \/>2018 (5) TMI 1493 &#8211; KERALA HIGH COURT &#8211; TMI<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 21-5-2018<br \/>W.P. (C).No.16304 of 2018 <br \/>CST, VAT &#038; Sales Tax<br \/>MR. P. B. SURESH KUMAR, J.<br \/>\nFor The Petitioner : Sri. Tomson T. Emmanuel<br \/>\nFor The Respondent : Smt. M. M. Jasmine<br \/>\nJUDGMENT<br \/>\nChallenging Ext.P3 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P5 is the application preferred by the petitioner <\/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=360929\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> shall be done within six weeks from the date of receipt of a copy of the judgment. If the delay in filing the appeal is condoned and if the petitioner does not produce materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. On the other hand, if the delay in filing the appeal is condoned and if the petitioner produces materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall dispose of the appeal itself, within three months thereafter. Needless to say that till orders are passed on the application for condoning the delay or the application for stay or the ap<\/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=360929\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>KOCHURANI BABY, PROPRIETRIX, M\/s. BEVERLY IMPEX Versus STATE TAX OFFICER, FORMERLY COMMERCIAL TAX OFFICER, ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAMVAT and Sales Tax2018 (5) TMI 1493 &#8211; KERALA HIGH COURT &#8211; TMIKERALA HIGH COURT &#8211; HCDated:- 21-5-2018W.P. (C).No.16304 of 2018 CST, VAT &#038; Sales TaxMR. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11926\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;KOCHURANI BABY, PROPRIETRIX, M\/s. BEVERLY IMPEX Versus STATE TAX OFFICER, FORMERLY COMMERCIAL TAX OFFICER, ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM&#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-11926","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11926","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=11926"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11926\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}