K.Raveendran Nair v. The State Tax Officer (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. FRIDAY, THE 29TH DAY OF APRIL 2022 / 9TH VAISAKHA, 1944 WP(C) NO. 15002 OF 2022 PETITIONER/S: K.RAVEENDRAN NAIR AGED 61 YEARS SAYANTHANAM, MUTTAMBALAM P.O., KOTTAYAM-686002. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS & SERVICES TAX DEPARTMENT, KOTTAYAM- 686002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOTTAYAM-686001. OTHER PRESENT: SMT JASMINE M.M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.15002 of 2022 ..2.. JUDGMENT Aggrieved by Exts.P1 & P2 orders of assessment relating to assessment years 2010-11 & 2011-12 respectively, petitioner has preferred appeals before the 2nd respondent, a copies of which are produced as Exts.P3 & P4. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Exts.P5 & P6. Petitioner apprehends coercive proceedings to be effected 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 of with a direction.
Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on
WP(C) No.15002 of 2022 ..3.. Exts.P5 & P6 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 shall be kept in abeyance. The writ petition is disposed of as above. MOHAMMED NIAS C.P. JUDGE bka/29.04.2022
WP(C) No.15002 of 2022 ..4.. APPENDIX OF WP(C) 15002/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT DATED 24-03-2022. Exhibit P2 COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT DATED 24-03-2022. Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5.4.2022. Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5.4.2022. Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05-04-2022. Exhibit P6 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05-04-2022.
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.