Brights Enterprises vs. The State Tax Officer - Kerala High Court, 03 February 2022

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. 3585 OF 2022 PETITIONER/S: BRIGHTS ENTERPRISES, JACOB'S APARTMENTS, SRM ROAD, PACHALAM, KOCHI 682 012, REPRESENTED BY ITS PROPRIETOR SRI PINAKKTTU CHACKO JACOB. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) RAHUL A. APARNA ANIL RESPONDENT/S: 1 THE STATE TAX OFFICER, SGST DEPARTMENT, 2ND CIRCLE, THRIPUNITHURA, ERNAKULAM 682 301. 2 THE DY. COMMISSIONER (APPEALS), STAGE GIST DEPARTMENT, THEVARA, KOCHI 682 015. 3 THE KEALA VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, KOCHI 682 015. 4 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI 682 015. 5 THE DY. COMMISSIONER OF STATE TAX, STAGE GST DEPARTMENT, CIVIL STATION, KOCHI 682 030. 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. 3585 OF 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No. 3585 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 2015-16, petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. 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 3rd respondent to consider and pass orders on Ext.P3 appeal and

WP(C) NO. 3585 OF 2022 3 Ext.P4 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.P1 assessment order shall be kept in abeyance.

As far as the relief relating to Ext.P6 appeal is concerned, petitioner seeks permission to withdraw the said relief with liberty to file a writ petition afresh. Liberty is granted. Hence it is clarified that this writ petition is confined only for the assessment year 2015-16. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE LU

WP(C) NO. 3585 OF 2022 4 APPENDIX OF WP(C) 3585/2022 PETITIONER EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 27.10.2020 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-2016. EXHIBIT P2 COPY OF APPELLATE ORDER 25.02.2021 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT. P1 ASSESSMENT ORDER. EXHIBIT P3 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 ORDER. EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT. P3 APPEAL. EXHIBIT P5 COPY OF ASSESSMENT ORDER DATED 21.04.2021 FOR THE YEAR 2016-17. EXHIBIT P6 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 4TH RESPONDENT AGAINST EXT. P5 ORDER. EXHIBIT P7 COPY OF STAY PETITION FILED IN EXT. P6 APPEAL. EXHIBIT P8 COPY OF DEMAND NOTICE DATED 21.12.2021 ISSUED BY THE 5TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 ASSESSMENT ORDER. EXHIBIT P9 COPY OF DEMAND NOTICE DATED 07.01.2022 ISSUED BY THE 5TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT. P5 ASSESSMENT ORDER. //// PA To Judge