Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 23RD DAY OF NOVEMBER 2022 / 2ND AGRAHAYANA, 1944 WP(C) NO. 37422 OF 2022 PETITIONER:
HOTEL INDRAPRASTHA KAYAMKULAM, ALAPPUZHA DISTRICT, PIN , REPRESENTED BY ITS MANAGING PARTNER, K.P.INDRABALAN.
, PIN - 690501 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION.
KAYAMKULAM PIN - 690502 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT.
BAPPUJI NAGAR ASHARAMAM, KOLLAM PIN - 691002 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dated this the 23rd day of November, 2022 The petitioner suffered Ext.P1 order of assessment for the assessment year 2020-2021 under the provisions of the Kerala General Sales Tax Act, 1963. The petitioner has filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 petition for stay. The petitioner apprehends that the recovery proceedings will be initiated to recover the amount due under Ext.P1 order of assessment pending consideration of the stay petition.
2. Heard the learned Senior Government Pleader also.
3. Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition within a period of six weeks from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P3 stay petition, any
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proceedings for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE RMV
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APPENDIX OF WP(C) 37422/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 26-08-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 12-09-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 12-09-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE