Hotel Sun Beam (Hotel Indraprestha) v. The Deputy Commissioner
Original PDF →WP(C) NO. 6890 OF 2022 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 3RD DAY OF MARCH 2022 / 12TH PHALGUNA, 1943 WP(C) NO. 6890 OF 2022 PETITIONER/S: HOTEL SUN BEAM (HOTEL INDRAPRESTHA), ATTAKULANGARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER SRI:K.P.INDRABALAN BY ADVS.HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR KRISHNA .K RESPONDENT/S: 1. 2. 3. THE DEPUTY COMMISSIONER, SPL:CIRCLE, STATE GST DEPARTMENT THIRUVANANTHAPURAM – 695002 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAXES TOWER, KARAMANA, THIRUVANANTHAPURAM – 695002 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, TAXES TOWER, KARAMANA THIRUVANANTHAPURAM – 695002 BY SMT. JASMIN M.M., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6890 OF 2022 -2- BECHU KURIAN THOMAS, J. ========================= W.P.(C).No.6890 of 2022 ========================= Dated this the 3rd day of March, 2022 JUDGMENT Aggrieved by Exts.P1, P2 and P3 orders of assessment relating to assessment year 2017-2018, 2018-2019 and 2019-2020, petitioner has preferred appeals before the 2nd respondent, copies of which are produced as Ext.P4, Ext.P5 and Ext.P6. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P7, Ext.P8 and Ext.P9. Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are 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.
WP(C) NO. 6890 OF 2022 -3-
Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P7, Ext.P8 and Ext.P9 stay petitions, 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 initiated against the petitioner pursuant to Ext.P10, Ext.P11 and Ext.P12 shall be kept in abeyance.
The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE uu 04.03.2022
WP(C) NO. 6890 OF 2022 -4- APPENDIX OF WP(C) 6890/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2017-2018 ISSUED BY THE 1ST RESPONDENT DATED 14/12/2021. Exhibit P2 COPY OF ASSESSMENT ORDER FOR THE YEAR 2018-2019 ISSUED BY THE 1ST RESPONDENT DATED 14/12/2021. Exhibit P3 COPY OF ASSESSMENT ORDER FOR THE YEAR 2019-2020 ISSUED BY THE 1ST RESPONDENT DATED 14/12/2021. Exhibit P4 COPY OF THE APPEAL PETITION FILED BEFORE 2ND RESPONDENT (17-18) DATED 28/12/2021. Exhibit P5 COPY OF THE APPEAL PETITION FILED BEFORE 2ND RESPONDENT (17-18) DATED 28/12/2021. Exhibit P6 COPY OF THE APPEAL PETITION FILED BEFORE 2ND RESPONDENT (17-18) DATED 28/12/2021. Exhibit P7 COPY OF THE STAY PETITION FILED BEFORE 2ND RESPONDENT (17-18) DATED 28/12/2021. Exhibit P8 COPY OF THE STAY PETITION FILED BEFORE 2ND RESPONDENT (18-19) DATED 28/12/2021. Exhibit P9 COPY OF THE STAY PETITION FILED BEFORE 2ND RESPONDENT (19/20) DATED 28/12/2021. Exhibit P10 COPY OF THE RR NOTICE ISSUED BY 3RD RESPONDENT (17-18) DATED 22/02/2022. Exhibit P11 COPY OF THE RR NOTICE ISSUED BY 3RD RESPONDENT (18-19) DATED 22/02/2022. Exhibit P12 COPY OF THE RR NOTICE ISSUED BY 3RD RESPONDENT (19-20) DATED 22/02/2022.
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.