K. Baiju vs. The Deputy Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 10TH DAY OF OCTOBER 2022 / 18TH ASWINA, 1944 WP(C) NO. 31617 OF 2022 PETITIONER/S: K. BAIJU AGED 60 YEARS PROPRIETOR, HOTEL AMBALAKKARA REGENCY, PULAMON, KOTTARAKKARA, KOLLAM , PIN - 691531 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMAM, KOLLAM, PIN - 691001 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM , PIN - 691001 3 THE DEPUTY TAHSILDAR KOTTARAKKARA TALUK OFFICE, KOTTARAKKARA, KOLLAM , PIN - 691506 ADV. P R SREEJITH (SC), ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 31617 OF 2022 2 JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner has preferred Ext.P2 appeal before the 2nd respondent. While the appeal is pending consideration of the 2nd respondent, petitioner has been served with demand notices (Exts.P5 and P6), seeking to recover the amounts due under the terms of Ext.P1. 2. Learned counsel appearing for the petitioner submits that the issue is covered in favour of the petitioner by a Division Bench judgment of this Court in ST Rev. No.13/2020 and connected cases (Ext.P7).
Heard the learned Senior Government Pleader also.
Having heard the learned counsel appearing for the petitioner and the learned Senior Government Pleader, this writ petition is disposed of, directing the 2nd respondent to consider and pass orders on Ext.P2 appeal, after affording an opportunity of hearing to the petitioner, within a period of two months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P2, further recovery proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. GOPINATH P., JUDGE ajt
WP(C) NO. 31617 OF 2022 3 APPENDIX OF WP(C) 31617/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 13-12- 2021 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 06-07-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD., 06-07-2022 Exhibit P4 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 24--09-2022 Exhibit P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 21-09-2022 Exhibit P6 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DTD. 21-09-2022 Exhibit P7 COPY OF ORDER IN ST REV. NO. 13/2020 OF THIS HON'BLE COURT DTD. 20-10-2020
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.