Artech Realtors PVT. LTD. v. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 23RD DAY OF MAY 2022 / 2ND JYAISHTA, 1944 WP(C) NO. 16602 OF 2022 PETITIONER: ARTECH REALTORS PVT. LTD. THYCAUD, THIRUVANANTHAPURAM 695 014, REPRESENTED BY ITS MANAGING DIRECTOR SRI. T.S. ASOK. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER, (I.B.) -II, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002. 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002. GP M.M JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.16602 of 2022 2 BECHU KURIAN THOMAS, J …......….................................. W.P.(C) No.16602 of 2022 ….................................. Dated this the 23rd day of May, 2022 JUDGMENT Petitioner is a registered dealer under the provisions of the Kerala Value Added Tax Act, 2003. 2. Aggrieved by Ext.P1, Ext.P1(a) and Ext.P1(b) penalty orders, relating to assessment years 2013-2014, 2014- 2015 and 2015-2016, petitioner preferred appeals as Ext.P3, Ext.P3(a) and Ext.P3(b) before the 2 nd respondent, along with applications for stay, which are produced as Ext.P4, Ext.P4(a) and Ext.P4(b). The appeals are pending consideration. Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are considered. Hence, this writ petition.
Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of
W.P.(C) No.16602 of 2022 3 the opinion that this writ petition itself can be disposed of with a direction.
Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P4, Ext.P4(a) Ext.P4(b) 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 proceedings pursuant to Ext.P1, Ext.P1(a) and Ext.P1(b) penalty orders shall be kept in abeyance. The writ petition is disposed of. BECHU KURIAN THOMAS JUDGE AMV/23/05//2022
W.P.(C) No.16602 of 2022 4 APPENDIX OF WP(C) 16602/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF PENALTY ORDER DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014. Exhibit P1(A) COPY OF PENALTY ORDER DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015. Exhibit P1 (B) COPY OF PENALTY ORDER DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016. Exhibit P2 COPY OF DEMAND NOTICE DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014. Exhibit P2 (A) COPY OF DEMAND NOTICE DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015. Exhibit P2 (B) COPY OF DEMAND NOTICE DATED 7-02-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016. Exhibit P3 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT. P1 ORDER. Exhibit P3 (A) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 (A) ORDER. Exhibit P3 (B) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 (B) ORDER. Exhibit P4 COPY OF STAY PETITION FILED IN EXT. P3 APPEAL. Exhibit P4(A) COPY OF STAY PETITION FILED IN EXT.P3(A) APPEAL. Exhibit P4 (B) COPY OF STAY PETITION FILED IN EXT.P3(B) APPEAL. RESPONDENTS EXHIBITS : NIL
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.