Joseph P.M. vs. The State Tax Officer - Kerala High Court, 26 April 2022

Cause title — parties, addresses and appearances

W.P.C.No.14486/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 26TH DAY OF APRIL 2022 / 6TH VAISAKHA, 1944 WP(C) NO. 14486 OF 2022 PETITIONERS: JOSEPH P.M., AGED 50 YEARS, PROPRIETOR, JM AGENCIES, PATTATHIL HOUSE, NEAR YOUVAJANA SAMAJ, KP VALLON ROAD, KADAVANTHRA, ERNAKULAM, KOCHI, PIN-682 020. BY ADV R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, SECOND CIRCLE, TRIPUNITHURA, ERNAKULAM, COCHIN, PIN-682 301. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-682 015. 3 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.C.No.14486/2022 2

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-2017, 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.P3. Petitioners apprehend coercive proceedings to be effected even before the petition for stay 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.P3 stay petition, 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 against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. ZIYAD RAHMAN A.A. JUDGE DG/26.4.22

W.P.C.No.14486/2022 3 APPENDIX OF WP(C) 14486/2022 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016- 17 DATED 22.06.2021. Exhibit P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER DATED 18.04.2022. Exhibit P3OF THE APPLICATION FOR STAY DATED 18.04.2022 FILED ALONG WITH EXT.P2 APPEAL. Exhibit P4OF THE DEMAND NOTICE ISSUED UNDER RR ACT BY THE 3RD RESPONDENT DATED 18.02.2022 FOR THE DEMAND AS PER EXT.P1.