M/S Ojin Bakes vs. The State Tax Officer - Kerala High Court, 14 June 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944 WP(C) NO. 19223 OF 2022 PETITIONER/S: M/S OJIN BAKES DHANA PLAZA, WEST NADAKKAVU, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, A.K. JUNAISE BY ADV N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE-673 006 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS SERVICE TAX DEPARTMENT, KERALA KOZHIKODE- 673 006 3 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS SERVICE TAX DEPARTMENT, KERALA KOZHIKODE- 673 006 ADV.DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19223 OF 2022 2

JUDGMENT

Petitioner has approached this Court apprehending recovery proceedings in respect of the demands raised as per Exts.P3 and P4 assessment orders for the years 2012-13 and 2013-14. 2. Learned counsel appearing for the petitioner submits that the petitioner has filed Exts.P5 and P6 appeals, challenging Exts.P3 and P4 assessment orders along with the application for condoning the delay of four days (Exts.P7 and P8). It is submitted that along with Exts.P5 and P6 appeals, the petitioner has preferred Exts.P9 and P10 stay applications.

Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing that since the delay in filing both the appeals is only four days, the said delay will stand condoned and the appellate authority will take a decision on Exts.P9 and P10 stay applications, within a period of two months from the date of receipt of a certified copy of this judgment. Till such time the orders are passed on Exts.P9 and P10 stay applications, any demands pursuant to Exts.P3 and P4 assessment orders, including Exts.P11 and P12, shall be kept in abeyance.

The writ petition is disposed of as above. GOPINATH P., JUDGE ajt

WP(C) NO. 19223 OF 2022 3 APPENDIX OF WP(C) 19223/2022 PETITIONER EXHIBITS Exhibit P1OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 21.10.2020 Exhibit P2OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 21.10.2020 Exhibit P3OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 17.08.2021 Exhibit P4OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 30.11.2021 Exhibit P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 04.06.2022. Exhibit P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 06.06.2022 Exhibit P7OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 04.06.2022 Exhibit P8OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 04.06.2022 Exhibit P9OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 04.06.2022 Exhibit P10OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 04.06.2022 Exhibit P11OF THE LETTER ISSUED BY THE 3RD RESPONDENT TO M/S. HDFC BANK, CALICUT DATED 23.05.2022 Exhibit P12OF THE PROHIBITORY ORDER ISSUED BY THE 3RD RESPONDENT TO M/S. HDFC BANK, CALICUT TO FREEZING THE BANK ACCOUNT OF THE PETITIONER DATED 23.05.2022