Hotel Indraprestha vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 6TH DAY OF JANUARY 2022 / 16TH POUSHA, 1943 WP(C) NO. 30245 OF 2021 PETITIONER: HOTEL INDRAPRESTHA CHARUMMOOD, MAVELIKKARA 690 505, ALAPPUZHA DISTRICT REPRESENTED BY PARTNER K.P.LUDRABDAN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.R.SREEJITH ADV.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MAVELIKKARA 690 101 ALAPPUZHA DISTRICT 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAXES COMPLEX, ASHRAMAM, KOLLAM 691 101 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, CHENGANNUR 689 121 ALAPPUZHA DIISTRICT ADV.DR.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.30245/21 -:2:- BECHU KURIAN THOMAS, J. ------------------------------------ W.P.(C) No.30245 of 2021 -------------------------------------- Dated this the 6th day of January, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2019-2020, 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.P2(a). 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.P2(a) stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE vps
W.P.(C) No.30245/21 -:3:- APPENDIX OF WP(C) 30245/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2019-2020 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF THE APPEAL PETITION FILED BEFORE 2ND RESPONDENT EXHIBIT P2(a) COPY OF STAY PETITION FILED BY BEFORE THE 2ND RESPONDENT EXHIBIT P3 COPY OF THE RR NOTICE ISSUED BY 3RD RESPONDENT
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.