Artech Realtors PVT LTD. vs. The Dy. Commissioner (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 27TH DAY OF OCTOBER 2021 / 5TH KARTHIKA, 1943 WP(C) NO. 23149 OF 2021 PETITIONER: ARTECH REALTORS PVT LTD., THYCAUD, THIRUVANANTHAPURAM-695014, REPRESENTED BY ITS MANAGING DIRECTOR SRI.T.S.ASOK. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.RAHUL A. SMT.APARNA ANIL SRI.SABU C.J RESPONDENTS: 1 THE DY. COMMISSIONER (WORKS CONTRACT), STATE GST DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM – 695 002. 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. BY SR. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23149 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.23149 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 27th day of October, 2021
JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-17, 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 against the petitioner shall be kept in abeyance.
The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE RKM
WP(C) NO. 23149 OF 2021 3 APPENDIX OF WP(C) 23149/2021 PETITIONER'S EXHIBITS : Exhibit P1 COPY OF ASSESSMENT ORDER DATED 13.04.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017. Exhibit P1(A) COPY OF DEMAND NOTICE DATED 13.04.2021 ISSUED BY THE 1ST RESPONDENT ALONG WITH EXT.P1 ASSESSMENT ORDER. Exhibit P2 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. Exhibit P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.
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.