Hotel Indraprestha v. The State Tax Officer - Kerala High Court, 07 April 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 7TH DAY OF APRIL 2022 / 17TH CHAITHRA, 1944 WP(C) NO. 12856 OF 2022 PETITIONER: HOTEL INDRAPRESTHA, MAIN ROAD, KARUNAGAPPALLY - 690 518. REPRESENTED BY ITS MANAGING PARTNER SRI.K.P.INDRABALAN. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER, SQUAD NO.2, STATE GST DEPARTMENT, KOLLAM AT KOTTARAKKARA - 691 506. 2 THE ASST.SECRETARY, KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695 101. 3 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, KOLLAM - 601 021. BY SMT.NISHA BOSE, GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.12856 of 2022 -2- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.12856 of 2022 ---------------------------------------- Dated this the 7th day of April, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2019- 20, petitioner has preferred a second appeal before the 2nd respondent, a copy of which is produced as Ext.P.

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.

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 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 pursuant to Ext.P5 shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE amk

W.P.(C) No.12856 of 2022 -3- APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF ORDER UNDER SECTION 45(A) FOR THE YEAR 2019-2020 ISSUED BY THE IST RESPONDENT. EXT.P2 : COPY OF APPELLATE ORDER FOR THE YEAR 2019 - 2020 ISSUED BY THE JOINT COMMISSIONER (APPEALS) EXT.P3 : COPY OF THE APPEAL PETITION FILED BEFORE THE 2ND RESPONDENT (19-20) EXT.P4 : COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT (19-20) EXT.P5 : COPY OF THE RR NOTICE ISSUED BY 3RD RESPONDENT (19-20)