Radhakrishnan B v. Assistant Commissioner(Works Contract) - Kerala High Court, 14 March 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 14TH DAY OF MARCH 2022 / 23RD PHALGUNA, 1943 WP(C) NO. 8332 OF 2022 PETITIONER: RADHAKRISHNAN B AGED 52 YEARS PROPRIETOR, AKSHAY BUILDERS, T.C. 4/1815 (1) OPP. TRIVANDRUM TENNIS CLUB, KOWDIAR, THIRUVANANTHAPURAM - 695003. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) RAHUL A. APARNA ANIL RESPONDENTS: 1 ASSISTANT COMMISSIONER(WORKS CONTRACT) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002. 3 THE DEPUTY TAHSILDAR TALUK OFFICE, THIRUVANANTHAPURAM - 695023. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 8332 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 8332 of 2022 ---------------------------------------- Dated this the 14th day of March, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-17, 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.

Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay

WP(C) NO. 8332 OF 2022 -:3:- petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings pursuant to Ext.P4 shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 8332 OF 2022 -:4:- APPENDIX OF WP(C) 8332/2022 PETITIONER’S EXHIBITS : Exhibit P1 COPY OF ASSESSMENT ORDER DATED 26.03.2021 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-2017. Exhibit P2 COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P1. Exhibit P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. Exhibit P4 COPY OF DEMAND NOTICE DATED 15.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT. RESPONDENT’S EXHIBITS : NIL AJM //// PA TO JUDGE