Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 13TH DAY OF SEPTEMBER 2022 / 22ND BHADRA, 1944 WP(C) NO. 29200 OF 2022 PETITIONER/S:
ABDUL HAMEED T.K., AGED 52 YEARS PROPRIETOR, M/S. FIDA TRADERS, OTHALUR P.O,, THRITHALA, PALAKKAD, PIN - 679534 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, PATTAMBI, PALAKKAD, PIN - 679303 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, 5TH FLOOR, BEHIND CIVIL STATION, PALAKKAD, PIN - 678001 OTHER PRESENT:
SMT. PARVATHY K. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Aggrieved by Ext.P1 order of the first respondent, for the assessment year 2017-18 (CST), the petitioner has preferred Ext.P2 appeal before the 2nd respondent – Deputy Commissioner (Appeals), State GST Department, Palakkad. A petition for stay has also been filed as Ext.P3.
The petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence, this writ petition.
2.
Having considered the submissions of the learned counsel for the petitioner as well as the learned Government Pleader, I am of the opinion that this writ petition itself can be disposed of.
3.
Accordingly, the 2nd respondent is directed to consider and pass orders on Ext.P3 application within a period of three months from the date of receipt of a certified copy of this
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judgment. Till such a decision is taken, all coercive proceedings pursuant to Ext.P1 assessment order shall be kept in abeyance. The petitioner shall produce a certified copy of the judgment along with a copy of this writ petition before the concerned authority for compliance.
The writ petition is disposed of as above.
Sd/- SHOBA ANNAMMA EAPEN JUDGE bka/-
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APPENDIX OF WP(C) 29200/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 (CST) DTD. 22-09-2018 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-08- 2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-08-2022