A.Sugatha Devi vs. The Dy.Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, THE 18TH DAY OF OCTOBER 2022 / 26TH ASWINA, 1944 WP(C) NO. 15265 OF 2022 PETITIONER: 1 A.SUGATHA DEVI, AGED 60 YEARS PROPRIETRIX, HOTEL PADIPPURAYIL, PARAVOOR, KOLLAM DISTRICT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE DY.COMMISSIONER (ASSESSMENT) SGST DEPARTMENT, SPECIAL CIRCLE, KOLLAM 691 002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, 691 001. ADV. JASMIN MM, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15265 of 2022 2 JUDGMENT Dated this the 18th day of October, 2022 The petitioner suffered Exts.P1 and P2 orders of assessment for the assessment years 2018-19 and 2019-20. Aggrieved by the orders of the assessment, the petitioner filed Exts.P3 and P4 appeals before the First Appellate Authority (2nd respondent). Those appeals along with Exts.P5 and P6 application for stay are pending consideration of the 2nd respondent.
This Court while admitting the writ petition on 06.05.2022 directed that the demand against the petitioner shall stand stayed on condition that the petitioner remits a sum equivalent to 20% of the amounts assessed under Exts.P1 and P2. This writ petition has been listed today on application of the petitioner for extension of time to remit to remit 20% of the amount directed to be paid as per interim order dated 06.05.2022. WPC No.15265 of 2022 3
Having heard the learned counsel for the petitioner and the learned Senior Government Pleader appearing for the respondents, I am of the opinion that this writ petition need not be kept pending considering the fact Exts.P3 and P4 are pending consideration before the Appellate Authority. Therefore, the writ petition is disposed of directing that if the petitioner remits amount equivalent to 20% of demand in Exts.P1 and Ext.P2 within a period of six weeks from today, further proceedings to recover amounts due under Exts.P1 and P2 shall be kept in abeyance till final orders are passed by the Appellate Authority on Exts.P3 and P4 appeals. The writ petition is disposed of as above. GOPINATH P. JUDGE SKP/18-10
WPC No.15265 of 2022 4 APPENDIX OF WP(C) 15265/2022 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF ASSESSMENT ORDER FOR THE YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. 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.