K.C. Balakrishnan vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 21029 OF 2021 PETITIONER: K.C. BALAKRISHNAN AGED 66 YEARS PROPRIETOR, M/S. BALAKRISHNA JEWELLERY, G.B. ROAD, PALAKKAD BY ADVS. SRI.HARISANKAR V. MENON SRI.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, 1ST CIRCLE, PALAKKAD 678 001 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, CHEROOTTY ROAD, KOZHIKODE 673 032, REP.BY ITS SECRETARY 3 THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, PALAKKAD 678 001 SMT.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21029 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.21029 of 2021 --------------------------------- Dated this the 5th 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 2016-2017, petitioner has preferred an appeal before the Assistant Commissioner (Appeals), Palakkad; who had rejected the same by a common order, which is produced as Ext.P2. Petitioner has preferred a second appeal before the 2 nd respondent, along with an application for stay, which are produced herein as Exts.P3 & P3(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
WP(C) NO. 21029 OF 2021 3 that this writ petition itself can be disposed of with a direction.
Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P3(a) 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 in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE AMV/05/10//2021
WP(C) NO. 21029 OF 2021 4 APPENDIX OF WP(C) 21029/2021 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17 Exhibit P2 COPY OF COMMON ORDER ISSUED BY THE ASST. COMMISSIONER (APPEALS), PALAKKAD Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P4 COPY OF CHALLAN EVIDENCING THE PAYMENT BY THE PETITIONER RESPONDENT'S 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.