M/S. Kunnel Engineers And Contractors PVT . LTD. vs. The Deputy Commissioner (Works Contract)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 30TH DAY OF APRIL 2021/10TH VAISAKHA, 1943 W.P.(C)No.10341 OF 2021(P) PETITIONER: M/S.KUNNEL ENGINEERS AND CONTRACTORS PVT. LTD., 3RD FLOOR, PUTHOORAN PLAZA, KPCC JN., M.G.ROAD, KOCHI, REPRESENTED BY ITS DIRECTOR, K.J.FRANCIS XAVIER. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT), STATE GST DEPARTMENT, MATTANCHERRY, KOCHI - 682 002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI - 682 015. PUBLIC PROSECUTOR, SMT.PRINCY XAVIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No.10341 OF 2021(P) 2 JUDGMENT Petitioner seeks for a direction to dispose of Ext.P2 appeal, which challenges the assessment order dated 18.2.2021 for the year 2014-15. Petitioner apprehends recovery of tax imposed under Ext.P1. Taking note of the fact that Ext.P3 stay petition has been filed, I direct the 2nd respondent to dispose of Ext.P3 stay petition as expeditiously as possible, at any rate, within a period of six weeks from the date of receipt of a copy of this judgment. Pending such disposal, no coercive steps shall be initiated against the petitioner pursuant to Ext.P1(a) demand. Writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE ss

W.P.(C)No.10341 OF 2021(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 18/02/2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-