K. T. Manojkumar vs. The State Tax Officer (Wc)

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WP(C)/544/2020HC KeralaGSTCNR KLHC01001766202010 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS4 pages

W.P.(C)No.544/2020 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS FRIDAY, THE 10TH DAY OF JANUARY 2020 / 20TH POUSHA, 1941 WP(C).No.544 OF 2020(P) PETITIONER: K. T. MANOJKUMAR AGED 52 YEARS S/O. K. P. THANKAPPAN, PROPRIETOR, HOTEL GAYATHRI GRAND, OPP. GOVT. HOSPITAL, CHERPULASSERY, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, PALAKKAD - 678 001. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No.544/2020 2 ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.544 of 2020 ---------------------------------------------- Dated this the 10th day of January, 2020 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Exts.P2 appeal and Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

2.

Heard Sri.Harisankar V. Menon, learned counsel appearing for the petitioner and Smt. Thushara James, learned Government Pleader appearing for the respondents.

3.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2nd respondent shall take up the matters in Ext.P3 stay application filed in Ext.P2 appeal and after affording reasonable opportunity of being heard to the petitioner through his authorised representative/ counsel, if any, shall pass orders on those application without much delay,

W.P.(C)No.544/2020 3 preferably within a period of six weeks from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE. acd

W.P.(C)No.544/2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2011-12. 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.