Kohinoor Floor (P) Limited vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 18TH DAY OF FEBRUARY 2022 / 29TH MAGHA, 1943 WP(C) NO. 5451 OF 2022 PETITIONER : M/S.KOHINOOR FLOOR (P) LIMITED KANNADIKKAD, MARADU, ERNAKULAM, PIN – 682 304, REPRESENTED BY ITS MANAGING DIRECTOR, SUNIL GEORGE OOMMEN. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER 2ND CIRCLE, STATE GST DEPARTMENT, THRIPUNITHURA – 682 301. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAXES COMPLEX, THEVARA, ERNAKULAM – 682 013. 3 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI – 682 030. DR.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 5451 OF 2022 2 BECHU KURIAN THOMAS, J …......….................................. W.P.(C) No.5451 of 2022 ….................................. Dated this the 18 th day of February, 2022 JUDGMENT Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. 2. Aggrieved by Ext.P1 assessment order, relating to assessment year 2016-2017, petitioner has preferred Ext.P2 appeal before the 2nd respondent. Petition for stay of proceedings pursuant to the assessment order has been filed as Ext.P3. 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. 5451 OF 2022 3
Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P3 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 proceedings pursuant to Ext.P4 revenue recovery notice shall be kept in abeyance. The writ petition is disposed of. BECHU KURIAN THOMAS JUDGE AMV/18/02//2022
WP(C) NO. 5451 OF 2022 4 APPENDIX OF WP(C) 5451/2022 PETITIONER EXHIBITS EXT.P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017. EXT.P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT. 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.