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M/S. Kalyan Jewellers Mini Stores PVT.LTD. v. The Deputy Commissioner Of State Tax

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WP(C)/12783/2022HC KeralaGSTCNR KLHC01025798202206 April 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 6TH DAY OF APRIL 2022 / 16TH CHAITHRA, 1944 WP(C) NO. 12783 OF 2022 PETITIONER: KALYAN JEWELLERS MINI STORES PVT.LTD (PRESENTLY KNOWN AS KALYAN JEWELLERS LTD.) SEETHARAM MILL ROAD THRISSUR – 680 001. REPRESENTED BY ITS DIRECTOR T.K.SEETHARAM BY ADVS. S.K.DEVI SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GST DEPARTMENT, STATE TAX COMPLEX, THRISSUR 680 003. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, STATE TAX COMPLEX, MG ROAD, ERNAKULAM, KOCHI – 682 015. 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, STATE TAX COMPLEX, THRISSUR – 680 003. DR.THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 12783 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 12783 of 2022 ---------------------------------------- Dated this the 6th day of April, 2022 JUDGMENT Aggrieved by Ext.P1 and Ext.P2 orders of assessment relating to assessment years 2015-16 and 2016-17, petitioner has preferred second appeal before the 2nd respondent, copies of which are produced as Ext.P5 and Ext.P6. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P7 and Ext.P8. Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are 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.

WP(C) NO. 12783 OF 2022 -:3:-

3.

Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P7 and Ext.P8 stay petitions, 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 against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJM 6/4/22

WP(C) NO. 12783 OF 2022 -:4:- APPENDIX PETITIONERS EXHIBITS : EXT.P1 COPY OF THE ASSESSMENT ORDER NO.320080223158 C/2015-16 DATED 21.01.2021 FOR THE YEAR 2015-16 EXT.P2 COPY OF THE ASSESSMENT ORDER NO.320080223158 C/2016-17 DATED 21.01.2021 FOR THE YEAR 2016-17 EXT.P3 COPY OF THE APPEAL ORDER NO.KVATA 51/21 DATED 18.02.2021 EXT.P4 COPY OF THE APPEAL ORDER NO.KVATA 52/21 DATED 18.02.2021 EXT.P5 COPY OF THE APPEAL FOR THE YEAR 2015-16 DATED 07.03.2022 EXT.P6 OPY OF THE APPEAL FOR THE YEAR 2016-17 DATED 07.03.2022 EXT.P7 COPY OF THE STAY PETITION DATED 07.03.2022 EXT.P8 COPY OF THE STAY PETITION DATED 07.03.2022 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.