Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 25TH DAY OF MAY 2022 / 4TH JYAISHTA, 1944 WP(C) NO. 16901 OF 2022 PETITIONER:
M/S. THOTTATHIL TRADERS THOTTATHIL TOWERS, MARKET ROAD, ERNAKULAM, REPRESENTED BY DON JOSE THOTTATHIL, PARTNER.
BY ADV JOSE JOSEPH RESPONDENTS:
1 THE STATE TAX OFFICER FIRST CIRCLE, GST COMPLEX, THEVARA, ERNAKULAM - 682 015.
2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ERNAKULAM REPRESENTED BY ITS SECRETARY, G S T COMPLEX, THEVARA, ERNAKULAM - 682 015.
3 THE DEPUTY COMMISSIONER OF STATE TAX S G S T DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI - 682 030.
SR.GP DR.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.16901/22 -:2:- BECHU KURIAN THOMAS, J.
----------------------------------- W.P.(C) No.16901 of 2022 ----------------------------------- Dated this the 25th day of May, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-17, petitioner has preferred an appeal before the second respondent, 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 to be effected even before the petition for stay is considered. Hence this writ petition.
2. 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.
3. Accordingly, there will be a direction to the second respondent to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings initiated against the petitioner pursuant to Ext.P1
W.P.(C) No.16901/22 -:3:- shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/- BECHU KURIAN THOMAS JUDGE vps
W.P.(C) No.16901/22 -:4:- APPENDIX OF WP(C) 16901/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER THE KVAT ACT FOR THE YEAR 2016-17 DATED 31/12/2018.
EXHIBIT P2 TRUE COPY OF ORDER OF DEPUTY COMMISSIONER (APPEALS) IN KAVATA 111/19 DATED 17/09/2021.
EXHIBIT P3 TRUE COPY OF APPEAL NO.TA(VAT)288/2021 DATED 26/10/2021 BEFORE THE 2ND RESPONDENT.
EXHIBIT P4 TRUE COPY OF STAY PETITION WITH AFFIDAVIT DATED 26/10/2021 EXHIBIT P5 TRUE COPY OF NOTICE U/S. 7 OF THE KERALA REVENUE RECOVERY ACT DATED 06/05/2022.