Albi K. v. The Deputy Commissioner
Original PDF →W.P.(C)No.19639/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 20TH DAY OF JUNE 2022 / 30TH JYAISHTA, 1944 WP(C) NO. 19639 OF 2022 PETITIONER: ALBI K. AGED 61 YEARS PROPRIETOR, MS/VARIETY MARBLES, KATTAKKADA, THIRUVANANTHAPURAM - 695572. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, SPL. CIRCLE, THIRUVANANTHAPURAM - 695002. 2 THE ASSISTANT SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695010. DR. THUSHARA JAMES – SR.G.P. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.19639/2022 2 JUDGMENT Aggrieved by Ext.P2 order, the petitioner has preferred Ext.P3 second appeal before the Kerala Value Added Tax Appeallate Tribunal, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. Petitioner apprehends coercive proceedings before the petition for stay is considered. Hence this writ petition.
Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.
Accordingly, there will be a direction to the Kerala Value Added Tax Appeallate Tribunal, before whom Exts.P3 & P4 are pending to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a certified copy of this judgment. Till such a decision is taken on Ext.P4, any demand pursuant to Ext.P1 shall be kept in abeyance. The writ petition is disposed of as above. GOPINATH P. JUDGE acd
W.P.(C)No.19639/2022 3 APPENDIX OF WP(C) 19639/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT DATED 27.07.2021. Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER OF STATE TAX (APPEALS), THIRUVANANTHAPURAM DATED 01.04.2022. Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 17.05.2022. Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 17.05.2022.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.