Alvin Shan vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THUR AY, THE 27TH DAY OF JULY 2023 / 5TH SRAVANA, 1945 WP(C) NO. 24286 OF 2023 PETITIONER: ALVIN SHAN, AGED 34 YEARS FORMER PARTNER OF M/S. GOLD WOOD INDUSTRIES, PAIPRA, PEZHAKKAPPILLY, NOW RESIDING AT NANETHAN HOUSE, ALLAPRA, PERUMBAVOOR, PIN – 683556 BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT KERALA MINI CIVIL STATION MUVATTUPUZHA, ERNAKULAM, PIN – 686669 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT MATTANCHERRY, PIN – 682002 3 THE DEPUTY TAHSILDAR, KUNNATHUNAD TALUK, KUNNATHUNAD, PERUMBAVOOR, ERNAKULAM, PIN - 683542 OTHER PRESENT: SR GP SMT THUSHARA JSAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.24286/2023 -:2:- Dated this the 27th day of July,2023 J U D G M E N T The writ petition is filed to direct the second respondent to consider and dispose of Ext P2 appeal and Ext P3 stay petition, expeditiously.
The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal before the second respondent on 06.07.2023. Along with the appeal, the petitioner has also filed Ext P3 stay petition. Now, the third respondent has issued Ext P4 demand notice threatening to enforce Ext P1 assessment order. Hence, the writ petition.
Heard; Sri. N.Muraleedharan Nair, the learned counsel appearing for the petitioner and Smt. Thushara James, the learned Senior Government Pleader appearing for the respondents.
Having considered the pleadings and materials on record and taking note of the fact that Ext P3 stay petition is pending consideration before the second
W.P.(C)No.24286/2023 -:3:- respondent, I deem it appropriate to dispose of the writ petition in the following manner: Resultantly, I order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Ext P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P3 stay petition, all further proceedings pursuant to Exts P1 & P4 shall stand deferred. C.S.DIAS,JUDGE DST/27.07.23 //// P.A.To Judge
W.P.(C)No.24286/2023 -:4:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2014-15 DATED 30.07.2019 EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 06.07.2023 EXHIBIT P3OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 06.07.2023 EXHIBIT P4OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 23.08.2022 (ALONG WITH ENGLISH TRANSLATION) RESPONDENT 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.