Midhun Mathew vs. The State Tax Officer - Kerala High Court, 18 February 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 18TH DAY OF FEBRUARY 2022 / 29TH MAGHA, 1943 WP(C) NO. 5610 OF 2022 PETITIONER : MIDHUN MATHEW, AGED 41 YEARS, PROPRIETOR, MANUMAX LIFESTYLE FURNITURE, 3 4/599 CD, SREE SANKARA TOWERS, NH BYE PASS, PADIVATTOM, VYTTILA, ERNAKULAM, KOCHI, PIN 682 019. BY ADVS. R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENTS : 1 THE STATE TAX OFFICER, STATE GOODS AND 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 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN 682 030. BY SMT.JASMIN M.M, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 5610 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------- W.P.(C) No. 5610 of 2022 ---------------------------------- Dated this the 18th day of February, 2022

JUDGMENT Aggrieved by Ext.P1 & Ext.P2 orders of assessment relating to assessment years 2015-2016 & 2016-2017, petitioner has preferred appeals before the 2nd respondent, copies of which are produced as Ext.P3 & Ext.P4. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P5 & 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 & Ext.P6 stay petitions, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken,

WP(C) NO. 5610 OF 2022 all coercive proceedings against the petitioner, pursuant to Ext.P7 & Ext.P8 demand notices shall be kept in abeyance.

The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE RKM

WP(C) NO. 5610 OF 2022 APPENDIX OF WP(C) 5610/2022 PETITIONER'S EXHIBITS : Exhibit P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16, DATED 22.06.2021. Exhibit P2OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17, DATED 22.06.2021. Exhibit P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1 ORDER, DT. 01.02.2022. Exhibit P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P2 ORDER, DT. 01.02.2022. Exhibit P5OF THE APPLICATION FOR STAY DATED 01.02.2022, FILED ALONG WITH EXT. P3 APPEAL. Exhibit P6OF THE APPLICATION FOR STAY DATED 01.02.2022, FILED ALONG WITH EXT. P4 APPEAL. Exhibit P7OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT BY THE 3RD RESPONDENT DT. 07.01.2022 FOR THE DEMAND AS PER EXT. P1 Exhibit P8OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT, BY THE 3RD RESPONDENT DT. 07.01.2022 FOR THE DEMAND AS PER EXT.P2.