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. 8449 OF 2022 PETITIONER:
JACOB BARRY, AGED 55 YEARS PROPRIETOR, M/S. YES METALS, BARRY ESTATE, VEEZHUMALA, KATTUSERI, ALATHUR, PALAKKAD 678 541.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON RESPONDENTS:
1 THE ASST. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, ALATHUR 678 541, PALAKKAD DISTRICT.
2 THE JOINT COMMISSIONER (APPEALS), STATE GIST DEPARTMENT, PALAKKAD 678 001.
SMT.NISHA BOSE, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.8449 OF 2022 -:2:- BECHU KURIAN THOMAS, J.
----------------------------------------- W.P.(C) No.8449 of 2022 ---------------------------------------- Dated this the 15th day of March, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16 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.
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.P3 stay petition, within a period of two months from the date of receipt of a copy
WP(C) NO.8449 OF 2022 -:3:- 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.
Sd/- BECHU KURIAN THOMAS JUDGE nk
WP(C) NO.8449 OF 2022 -:4:- APPENDIX OF WP(C) 8449/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT DATED 16.12.2021.
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE
2ND
RESPONDENT
DATED 04.03.2022.
Exhibit P3 COPY OF STAY PETITION FIELD BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 04.03.2022.