Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
FRIDAY, THE 5TH DAY OF MAY 2023 / 15TH VAISAKHA, 1945 WP(C) NO. 15084 OF 2023 PETITIONER:
T.N. ASOK KUMAR, PROPRIETOR, M/S HOTEL ANJALY INTERNATIONAL, OUSHADHI JUNCTION, M C ROAD, PERUMBAVOOR ERNAKULAM, PIN - 683542 BY ADVS.
P.S.SOMAN T.RADHAMONY RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT TAX COMPLEX, MATTANCHERRY, KOCHI, PIN - 682002 3 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES, STATE GST DEPARTMENT, MINI CIVIL STATION, ALUVA, ERNAKULAM, PIN - 683101 BY ADV P.S.SOMAN GP RASHMITA RAMACHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No.15084 of 2023 : 2 :
MOHAMMED NIAS C.P, J ========================= W.P (C) No.15084 of 2023 ========================== Dated this the 5th day of May, 2023 JUDGMENT The petitioner challenging Exts.P1 & P1(a) assessment orders has filed Exts.P2 & P2(a) statutory appeals and Exts.P3 & P3(a) stay petitions before the 2nd respondent contending that coercive steps pursuant to Ext.P1 & P1(a) assessment orders is being taken during the pendency of the statutory appeals and the stay petitions, this writ petition is filed seeking a direction to the 2nd respondent to pass orders on Ext.P3 & P3(a) stay applications within a time limit.
2. Having heard to the facts and circumstances of the case and hearing the learned counsel on either side, I find the request to be reasonable.
3. Accordingly, there will be a direction to the 2nd respondent to pass orders on Exts.P3 & P3(a) stay petitions within a period of six weeks from the date of receipt of a copy of this judgment. Till such orders are passed, all further proceedings pursuant to Exts.P1 & P1(a) will be kept in abeyance.
Writ petition is disposed as above.
Sd/- MOHAMMED NIAS C.P
JUDGE anm
W.P. (C) No.15084 of 2023 : 3 :
APPENDIX OF WP(C) 15084/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2020-21 DATED 30-06-2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit P1 (a) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2021-22 DATED 23-12-2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21 DATED 23-12-2022 Exhibit p 2 (a) TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DATED 27-04-2023 Exhibit P 3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 23-12- 2023 FOR THE YEAR 2020-21 Exhibit p 3(a) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 27-04- 2023 FOR THE YEAR 2021-22 Exhibit P4 TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 27-04-2022 FOR THE YEAR 2020-21 Exhibit p 4 (a) TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 27-04-2022 FOR THE YEAR 2021-22 Exhibit P 5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. (IAC) RR NO.14/22-23 DATED 04-04-2023 ISSUED BY THE 3RD RESPONDENT RESPONDENTS' EXHIBITS : NIL