Achayans Cement Marketing vs. Assistant Commissioner - Kerala High Court, 06 June 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 6TH DAY OF JUNE 2022 / 16TH JYAISHTA, 1944 WP(C) NO. 18143 OF 2022 PETITIONER/S: ACHAYANS CEMENT MARKETING METHALA, KODUNGALLUR THRISSUR, 680664 BY ADV M.K.HAJARA RESPONDENT/S: 1 ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT ,KODUNGALLUR, 680664 2 JOINT COMMISSIONER [APPEALS] STATE GST DEPARTMENT, THRISSUR, 680003 3 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ERNAKULAM, 682013 4 DEPUTY THAHASILDAR , NORTH PARAVUR- 683513 SMT. JASMIN MM (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18143 OF 2022 2

JUDGMENT

Aggrieved by Exts.P1 and P1(a) orders of assessment relating to assessment year 2013-14 and 2014-15 respectively, petitioner has preferred a second appeal before the 3rd respondent, copies of which are produced as Exts.P3 and P3(a). The Petitions for stay of proceedings have also been filed as Exts.P(4) and P4(a). Petitioner apprehends coercive proceedings even before the petitions 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 with a direction.

Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Exts.P4 and P4(a) stay petitions, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner in respect of Exts. P1 and P1(a) shall be kept in abeyance.

The writ petition is disposed of as above. ajt GOPINATH P., JUDGE

WP(C) NO. 18143 OF 2022 3 APPENDIX OF WP(C) 18143/2022 PETITIONER EXHIBITS Exhibit P1 AOF THE PROCEEDINGS OF ASSESSMENT | PASSED U/S 25[1] OF THE KVAT ACT FOR THE YEAR 2013-14 DATED: 04-05-2021 Exhibit P1(a) AOF THE PROCEEDINGS OF ASSESSMENT PASSED U/S 25[1] OF THE KVAT ACT FOR THE YEAR 2014-15 DATED: 04-05-2021 Exhibit P2 THEOF THE 1ST APPELLATE ORDER FOR THE YEAR 2013-14 DATED: 25-06-2020 Exhibit P2(a) THEOF THE 1ST APPELLATE ORDER FOR THE YEAR 2014-15 DATED: 25-06-2020 Exhibit P3OF THE 2ND APPEAL FILED BEFORE THE APPELLATE TRIBUNAL FOR THE YEAR 2013-14 DATED 5-10-2021 Exhibit P3(a)OF THE 2ND APPEAL FILED BEFORE THE APPELLATE TRIBUNAL FOR THE YEAR 2014-15 DATED 5-10-2021 Exhibit P4OF THE STAY PETITION FILED ALONG WITH P.3 FOR THE YEAR 2013-14 Exhibit P4(a)OF THE STAY PETITION FILED ALONG WITH P.3 (A) FOR THE YEAR 2014-15 Exhibit P5OF THE REVENUE RECOVERY NOTICE ISSUED FOR 2013-14 DATED: 16-04-2022 Exhibit P5(a)OF THE REVENUE RECOVERY NOTICE ISSUED FOR 2014-15 DATED: 16-04-2022