Jasmine Kochunni vs. State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, THE 27TH DAY OF SEPTEMBER 2022 / 5TH ASWINA, 1944 WP(C) NO. 30546 OF 2022 PETITIONER: JASMINE KOCHUNNI AGED 46 YEARS PROPRIETRIX, M/S. NEW KERALA TRADERS , METHALA, W/O. KOCHUNNI, RESIDING AT KAROTHUKUDY HOUSE, KANDANTHARA, ALLAPRA.PERUMBAVOOR, PIN - 683556 BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR., PIN - 683542 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN - 682015 3 THE DEPUTY TAHSILDAR KUNNATHUNADU TALUK, VENGOLA VILLAGE, PERUMBAVOOR., PIN - 683542 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.30546/2022 -2- J U D G M E N T The petitioner has approached this court being aggrieved by the fact that the proceedings initiated to recover amounts due under Exts.P1 to P4 orders relating to the assessment years 2016-2017, 2017-2018 at a time when Exts.P5 and P6 appeals along with Exts.P7 and P8 stay petitions are pending before the 2nd respondent.
Heard the learned Senior 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 Exts.P7 and P8 applications for stay filed in Exts.P5 and P6 appeals after affording an opportunity of being heard within period of 6 weeks from the date of receipt of a certified copy of this judgment. Till such time orders are passed on Exts.P7 and P8 stay petitions, further proceedings to recover the amounts due under Exts.P1 to P4 will stand stayed.
The writ petition is disposed of as above. GOPINATH P. JUDGE AMG
W.P (C) No.30546/2022 -3- APPENDIX OF WP(C) 30546/2022 PETITIONER EXHIBITS Exhibit P1OF THE ORIGINAL ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2016-17 DATED 27.11.2019 Exhibit P2OF THE ORIGINAL ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2017-18 DATED 22.11.2019 Exhibit P3OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2016-17 DATED 25.07.2022 Exhibit P4OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER CST ACT FOR THE YEAR 2017-18 DATED 25.07.2022 Exhibit P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 05.09.2022 Exhibit P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 05.09.2022 Exhibit P7OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 05.09.2022 Exhibit P8OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 05.09.2022 Exhibit P9OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2016-17 DATED 14.08.2022 Exhibit P10OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2017-18 DATED 14.08.2022
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.