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. 31770 OF 2022 PETITIONER: 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 RESPONDENTS: 1 THE DEPUTY COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, PIN - 691001 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, PIN - 691001 OTHER PRESENT: 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:
W.P (C) No.31770/2022 -2- J U D G M E N T Aggrieved by Ext.P1 order of assessment the petitioner has preferred Ext.P2 appeal before the 2nd respondent. The petitioner has also filed Ext.P3 stay petition. This writ petition has been filed apprehending recovery proceedings.
The learned counsel appearing for the petitioner states that the issue stands covered in favour of the petitioner by Ext.P5 judgment of the Division Bench of this court and therefore the appeal itself may be directed to be considered and disposed of within a time frame to be fixed by this court. It is also submitted that the appeal is listed for consideration on 19-10-2022. 3. Heard the learned learned counsel for the petitioner and the learned Government Pleader also.
Having regard to the facts and circumstances of the case, this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P2 appeal in accordance with law after affording an opportunity of hearing to the petitioner within a period of 6 weeks from the date of receipt of a certified copy of this judgment. Till such time as orders as passed on Ext.P2 recovery pursuant to Ext.P1 shall remain sustained.
The writ petition is disposed of as above. GOPINATH P. JUDGE AMG
W.P (C) No.31770/2022 -3- APPENDIX OF WP(C) 31770/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 06-03-2020 Exhibit P2 COPY FO 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 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.