Sujaya Sadanandan vs. The Deputy Commissioner Of State Tax - Kerala High Court, 27 May 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944 WP(C) NO. 17265 OF 2022 PETITIONER/S: SUJAYA SADANANDAN, AGED 57 YEARS PROPRIETRIX, M/S. ARJUN GAS AGENCIES, SOUTH BAZAR, CIVIL STATION, KANNUR DISTRICT. BY ADV N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX , STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, GROUND FLOOR, ADDITIONAL CIVIL STATION, KANNUR 670 002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE 673 006. 3 THE DEPUTY COMMISSIONER OF STATE TAX, (AUTHORISED OFFICER-REVENUE RECOVERY UNDER KVAT ACT 2003), STATE GOODS AND SERVICES TAX DEPARTMENT, KANNUR 670 002. OTHER PRESENT: SR GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17265 OF 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No. 17265 of 2022 ======================== Dated this the 27th day of May, 2022

J U D G M E N T Aggrieved by Ext.P1 and Ext.P2 assessment orders relating to assessment years 2014-15 and 2015-16, petitioner has preferred appeals before the 2nd respondent, a copy of which are produced as Ext.P3 and Ext.P4. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P5 and Ext.P6. Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are 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.P5 and WP(C) NO. 17265 OF 2022 3 Ext.P6 stay petitions, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings pursuant to Ext.P1 and Ext.P2 including Ext.P7 demand notice shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE LU

WP(C) NO. 17265 OF 2022 4 APPENDIX OF WP(C) 17265/2022 PETITIONER EXHIBITS EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 10.02.2021. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 10.02.2021. EXHIBIT P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 23.04.2021. EXHIBIT P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 23.04.2021. EXHIBIT P5OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 05.05.2022. EXHIBIT P6OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 05.05.2022. EXHIBIT P7OF THE NOTICE IN FORM NO. 6 ISSUED BY THE 3RD RESPONDENT TO M/S. PUNJAB NATIONAL BANK FOR FREEZING THE ACCOUNT DATED 21.05.2022. //// PA To Judge