Mohammed Sherief 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 21ST DAY OF OCTOBER 2021 / 29TH ASWINA, 1943 WP(C) NO. 22373 OF 2021 PETITIONER: MOHAMMED SHERIEF PROPRIETOR, M/S. BAZ HOME APPLIANCES, PAZHAYATTINKUZHI, VADAKKEVILA, KOLLAM DISTRICT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, SECOND CIRCLE, KOLLAM – 691 001. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOLLAM – 691 001. 3 THE DEPUTY TAHSILDAR, TALUK OFFICE, KOLLAM – 691 001. ADV.DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22373 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.22373 of 2021 --------------------------------------- Dated this the 21st day of October, 2021 JUDGMENT Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. Aggrieved by Ext.P1 assessment order, relating to assessment year 2015-2016, 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.
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Accordingly, there will be a direction to the 2 nd 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 AMV/21/10//2021
WP(C) NO. 22373 OF 2021 4 APPENDIX OF WP(C) 22373/2021 PETITIONER EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27.1.2020. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 6.9.2021. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 6.9.2021. RESPONDENTS EXHIBITS : NIL ////
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.