K.A. John, Proprietor vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944 WP(C) NO. 33461 OF 2022 PETITIONER: 1 K.A. JOHN, PROPRIETOR AGED 59 YEARS RUBBER & HILL PRODUCE DEALER, SON OF AUGUSTIN, RESIDING AT KUTHANAPILLIL, THADIYAMPADU P.O., IDUKKI, KOTTAYAM DISTRICT, PIN - 686001 BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, CHERUTHONI AT IDUKKI KOTTAYAM DISTRICT, PIN - 686001 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM, PIN - 686001 ADV. JASMIN M M, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.33461 of 2022 2 JUDGMENT Dated this the 21st day of October, 2022 The petitioner suffered Exts.P1 and P2 orders of assessment for the assessment year 2014-15 against which the petitioner has filed Exts.P3 and P4 appeals before the 2nd respondent. The appeals are accompanied by Exts.P5 and P6 stay applications. The petitioner has approached this Court being aggrieved by the fact that Exts.P7 and P8 demand notices have been issued to the petitioner at a time when the stay applications are pending consideration of the 2nd respondent.
Heard the learned Government Pleader also.
Having regard to the facts and circumstances of the case, the 2nd respondent is directed to consider and pass orders on Exts.P5 and P6 applications for stay filed in Exts.P3 and P4
WPC No.33461 of 2022 3 appeals within a period of six weeks from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on the stay applications any demands pursuant to Exts.P1 and P2 will stand stayed. The writ petition is disposed of as above. GOPINATH P. JUDGE SKP/21-10
WPC No.33461 of 2022 4 APPENDIX OF WP(C) 33461/2022 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 1.7.2016. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.09.2017. EXHIBIT P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 AGAINST EXT.P1 ORDER DATED 15.10.2022 EXHIBIT P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 AGAINST EXT.P2 ORDER DATED 15.10.2022 EXHIBIT P5OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P3 APPEAL DATED 15.10.2022 EXHIBIT P6OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P4 APPEAL DATED 15.10.2022 EXHIBIT P7OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 AGAINST EXT.PL ASSESSMENT ORDER DATED 01.07.2016 EXHIBIT P8OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 AGAINST EXT.P2 ASSESSMENT ORDER DATED 05 . 10.2017. RESPONDENTS' EXHIBITS:NILP.A.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.