Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 15TH DAY OF MARCH 2022 / 24TH PHALGUNA, 1943 WP(C) NO. 8591 OF 2022 PETITIONER :
HOTEL INDRAPRESTHA, ATTAKULANGARA, THIRUVANANTHAPURAM-695023, REPRESENTED BY ITS MANAGING PARTNER SRI K P INDRABALAN BY ADVS.
HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR KRISHNA.K RESPONDENTS :
1 THE STATE TAX OFFICER, THE STATE TAX OFFICER (INTELLIGENCE), SQUAD NO.6, GST DEPARTMENT, THIRUVANANTHAPURAM-695 002.
2 THE ASSISTANT SECRETARY, KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BRANCH, SASTHAMANGALAM, THIRUVANANTHAPURAM-695 010.
3 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, TAXES TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.
BY SR.GOVT.PLEADER DR.THUSHAHRA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.8591 of 2022 -:2:- BECHU KURIAN THOMAS, J.
----------------------------------------- W.P.(C) No.8591 of 2022 ---------------------------------------- Dated this the 15th day of March, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2019-2020, petitioner has preferred a second appeal before the 2nd respondent, a copy of which is produced as Ext.P3. 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.
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.
3. 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
W.P.(C) No.8591 of 2022 -:3:- proceedings against the petitioner pursuant to Ext.P5 shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/- BECHU KURIAN THOMAS JUDGE RKM
W.P.(C) No.8591 of 2022 -:4:- APPENDIX OF WP(C) 8591/2022 PETITIONER'S EXHIBITS :
Exhibit P1 COPY OF ORDER UNDER SECTION 45(A) FOR THE YEAR 2019-2020 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 COPY OF APPELLATE ORDER FOR THE YEAR 2019-2020 ISSUED BY THE JOINT COMMISSIONER (APPEALS).
Exhibit P3 COPY OF THE APPEAL PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2019-20.
Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2019-20.
Exhibit P5 COPY OF THE R R NOTICE ISSUED BY 3RD RESPONDENT (19-20).