Mohammed Nazeer V.A. vs. State Tax Officer - Kerala High Court, 30 May 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 30TH DAY OF MAY 2022 / 9TH JYAISHTA, 1944 WP(C) NO. 17321 OF 2022 PETITIONER: MOHAMMED NAZEER V.A. AGED 52 YEARS PROPRIETOR, M/S.SAFA TRADERS (FORMERLY M/S.SAFA POULTRIES), IX/266, ALANGADU, PANAYIKULAM, ALUVA - 683 511, ERNAKULAM DISTRICT. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, NORTH PARAVUR - 683 513. 2 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, COCHIN - 682 015. 3 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, COCHIN - 682 002. OTHER PRESENT: SR.GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17321 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 17321 of 2022 ---------------------------------------- Dated this the 30th day of May, 2022

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4 along with Ext.P3 delay petition. Petitioner apprehends coercive proceedings to be effected even before the petition for stay along with delay petition is considered. Hence this writ petition.

Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P4 stay petition as well as Ext.P3 delay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a WP(C) NO. 17321 OF 2022 decision is taken, all coercive proceedings against Ext.P5 shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 17321 OF 2022 APPENDIX OF WP(C) 17321/2022 PETITIONER’S EXHIBITS : Exhibit P1 COPY OF ORDER DATED 11/01/2022 COMPLETED U/S. 25(1) OF THE KVAT ACT FOR 2015-16 BY 1ST RESPONDENT. Exhibit P2 COPY OF APPEAL SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1 ORDER. Exhibit P3 COPY OF PETITION FOR CONDONING DELAY SUBMITTED ALONG WITH EXT.P2 APPEAL, BEFORE 2ND RESPONDENT. Exhibit P4 COPY OF STAY PETITION SUBMITTED ALONG WITH EXT.P2 APPEAL, BEFORE 2ND RESPONDENT. Exhibit P5 COPY OF DEMAND NOTICE UNDER R R ACT ISSUED BY 3RD RESPONDENT, PURSUANT TO EXT.P1 ORDER.

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