Deepa Shibu 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. 5596 OF 2022 PETITIONER: DEEPA SHIBU PROPRIETRESS, AGRO LINE, KARTHIKA BUILDING, MANNOOR, ERNAKULAM DISTRICT, PIN-683541. BY ADV R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA, ERNAKULAM DISTRICT, COCHIN, PIN-686661 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA, PIN-688011. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN-682015. 4 THE ASSISTANT COMMISSIONER OF STATE TAXES, (PRESENTLY DEPUTY COMMISSIONER), STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT MUVATTUPUZHA, PIN-686661. BY ADV.JASMIN M.M. (GP) 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. 5596 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.5596 of 2022 ============================ Dated this the 18th day of February, 2022

JUDGMENT Petitioner is an assessee under the Kerala Value Added Tax Act, 2003. Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-2016, petitioner has preferred a second appeal before the 3rd respondent, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. Petitioner apprehends 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 3rd respondent to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till

WP(C) NO. 5596 OF 2022 3 such a decision is taken, all coercive proceedings, pursuant to Ext.P5, against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 5596 OF 2022 4 APPENDIX OF WP(C)

5596

/2022

PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16, DATED 18.10.2019. Exhibit P2OF THE ORDER PASSED BY THE 1ST APPELLATE AUTHORITY IN KVATA (ALPY) NO.22/2021 DATED 21.12.2021. Exhibit P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXT.P1 & P2, DATED 12.01.2022. Exhibit P4OF THE PETITION FOR STAY DATED 12.01.2022, FILED ALONG WITH EXT.P3 APPEAL. Exhibit P5OF THE DEMAND NOTICE ISSUED UNDER R.R. ACT, DATED 13.12.2019 AND COERCIVE STEPS HAVE BEEN REVIVED.