K.R.Ushasree vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 12TH DAY OF JANUARY 2022 / 22ND POUSHA, 1943 WP(C) NO. 896 OF 2022 PETITIONER: K.R.USHASREE PROPRIETRIX, M/S.TROPICAL COMMODITIES, 12/690, KILIKKOLLUR, KOLLAM-1. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, 2ND CIRCLE, KOLLAM - 691 001. 2 THE JOINT COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, KOLLAM - 691 001. BY ADV. SMT. M.M JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 896 OF 2022 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.896 of 2022 ---------------------------------------- Dated this the 12th day of January, 2022 JUDGMENT Aggrieved by Ext. P1 order of assessment relating to assessment year 2015-16, 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 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 shall be kept
WP(C) NO. 896 OF 2022 3 in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJM
WP(C) NO. 896 OF 2022 4 APPENDIX OF WP(C) 896/2022 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16. RESPONDENTS’ EXHIBITS : 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.