Deepak Narendran vs. The Asst. Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 13TH DAY OF OCTOBER 2021 / 21ST ASWINA, 1943 WP(C) NO. 22110 OF 2021 PETITIONER: DEEPAK NARENDRAN, AGED 49 YEARS PROPRIETOR, M/S. NARENDRA REGENCY, PUNALUR, KOLLAM DISTRICT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER, STATE GST DEPARTMENT, PUNALUR-691 305 2 THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, KOLLAM-691 001 SENIOR GOVERNMENT PLEADER .DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22110 of 2021 2 BECHU KURIAN THOMAS, J ------------------------------- WP(C) NO. 22110 of 2021 -------------------------------- Dated this the 13th day of October, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, under Kerala General Sales Tax Act, 1963, 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
WP(C) NO. 22110 of 2021 3 petition, within period of three months from the date of receipt of a copy of this judgment. Till such decision is taken, all coercive proceedings shall be kept in abeyance./ The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJ/13.10.2021
WP(C) NO. 22110 of 2021 4 APPENDIX OF WP(C) 22110/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2017-2018. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND 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.