Chiriyankandath Jewellary v. The Deputy Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUE AY, THE 26TH DAY OF APRIL 2022 / 6TH VAISAKHA, 1944 WP(C) NO. 14553 OF 2022 PETITIONER/S: CHIRIYANKANDATH JEWELLARY M.O.ROAD, THRISSUR, REPRESENTED BY ITS PARTNER, PAUL PAUL. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS & SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, THRISSUR - 680 004. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR - 680
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 14553 OF 2022 ..2.. JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even 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 to the 2nd respondent.
Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, within a period of one
WP(C) NO. 14553 OF 2022 ..3.. month 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. ZIYAD RAHMAN A.A. JUDGE bka/26.04.2022
WP(C) NO. 14553 OF 2022 ..4.. APPENDIX OF WP(C) 14553/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. Exhibit P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P4 COPY OF POSTING NOTICE ISSUED BY THE 2ND RESPONDENT.
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.