M/S. Star Enterprises vs. The State Tax Officer- Iv
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 28TH DAY OF JANUARY 2022 / 8TH MAGHA, 1943 WP(C) NO. 3002 OF 2022 PETITIONER: M/S. STAR ENTERPRISES, MARKET ROAD, ALUVA REPRESENTED BY ITS MANAGING PARTNER, GOLVIN JOSE. BY ADV P.R.AJITHKUMAR RESPONDENTS: 1 THE STATE TAX OFFICER- IV, STATE GST DEPARTMENT, ALUVA 683 101. 2 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM REPRESENTED BY THE ASSISTANT SECRETARY 682 015. 3 THE DEPUTY TAHSILDAR, ALUVA TALUK, ALUVA 683 101. OTHER PRESENT: SMT.M.M.JASMIN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3002 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.3002 of 2022 ---------------------------------------- Dated this the 28th day of January, 2022 JUDGMENT Aggrieved by Ext.P1 and Ext.P2 orders of assessment relating to assessment years 2011-12 and 2012-13, petitioner has preferred second appeals before the 2nd respondent, a copies of which are produced as Ext.P4 and Ext.P5. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P6 and Ext.P7. 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. 3002 OF 2022 -:3:-
Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P6 and Ext.P7 stay petitions, 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 shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJM
WP(C) NO. 3002 OF 2022 -:4:- APPENDIX OF WP(C) 3002/2022 PETITIONER’S EXHIBITS : Exhibit P1OF THE ORDER OF ASSESSMENT FOR THE YEAR 2011-12 DATED 23.03.2019. Exhibit P2OF THE ORDER OF ASSESSMENT FOR THE YEAR 2012-13 DATED 23.3.2019. Exhibit P3OF THE APPELLATE ORDER DATED 15-06-2020. Exhibit P4OF THE MEMORANDUM OF APPEAL FILED FOR THE YEAR 2011-21 DTD. 04.1.2021. Exhibit P5OF THE MEMORANDUM OF APPEAL FILED FOR THE YEAR 2012-13 DTD 04.01.2021. Exhibit P6OF THE AFFIDAVIT AND STAY PETITION FILED FOR THE YEAR 2011-12 04.01.2021. Exhibit P7OF THE AFFIDAVIT AND STAY PETITION FILED FOR THE YEAR 2012-13 04 01.2021. Exhibit P8OF THE RECOVERY NOTICE DATED 20.01.2022. RESPONDENT’S EXHIBITS : NIL AJM //// 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.