K.T.Manojkumar vs. The Deputy Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 3RD DAY OF FEBRUARY 2022 / 14TH MAGHA, 1943 WP(C) NO. 3567 OF 2022 PETITIONER/S: K.T.MANOJKUMAR AGED 54 YEARS PROPRIETOR, HOTEL GAYATHRI INN, KALLADIKKODEL, PALAKKAD-678596. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, PALAKKAD-678001. 2 THE ASST. COMMISSIONER (APPEALS), STATE GST DEPARTMENT, PALAKKAD-678001. OTHER PRESENT: DR.THUSHARA JAMES-SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3567 OF 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No. 3567 of 2022 ======================== Dated this the 3rd day of February, 2022 J U D G M E N T Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, 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
WP(C) NO. 3567 OF 2022 3 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 coercive proceedings pursuant to Ext.P4 demand notice shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE LU
WP(C) NO. 3567 OF 2022 4 APPENDIX OF WP(C) 3567/2022 PETITIONER EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 (KGST) DATED 2.9.2021. EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.10.2021. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.10.2021. EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 1ST RESPONDENT DATED 22.12.2021. EXHIBIT P5 COPY OF NOTICE IN FORM NO.25 ISSUED BY THE 1ST RESPONDENT DATED NIL. //// PA To Judge
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.