Jyothish K.V vs. The State Tax Officer
Original PDF →WP(C) NO. 20092 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 24TH DAY OF SEPTEMBER 2021 / 2ND ASWINA, 1943 WP(C) NO. 20092 OF 2021 PETITIONER: JYOTHISH K.V AGED 39 YEARS PROPRIETOR, M/S FRIENDS GLASS & PLYWOODS, PUTHUR P.O.THRISSUR PIN-680 014 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER IVTH CIRCLE, STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680 004. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THRISSUR-680 004. 3 THE VAT APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM-682 013. 4 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, THRISSUR-680 004. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20092 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) No.20092 of 2021 …........................................ Dated this the 24TH day of September, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16, petitioner has preferred a second appeal before the 3rd respondent, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. 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
WP(C) NO. 20092 OF 2021 3 petition itself can be disposed of with a direction.
Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P4 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 shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJM
WP(C) NO. 20092 OF 2021 4 APPENDIX OF WP(C) 20092/2021 PETITIONER’S EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER NO 32563770814/2015-16 DATED 5.8.2020 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P2OF THE APPELLATE ORDER KVAT NO 346 NO 346/20 DATED 21.1.2021 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT.
Exhibit P3OF THE 2ND APPEAL DATED 18.9.2021 FILED BY THE PETITIONER BEFORE 3RD RESPONDENT FOR THE YEAR 2015-16. Exhibit P4OF THE STAY PETITION DATED 18.9.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16. RESPONDENT’S EXHIBITS: NIL AJM //// PA TO JUDGE
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.