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Vnm Jewel Crafts LTD Represented By Its Managing Director Ravinath Mohandas vs. State Tax Officer

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WP(C)/2115/2022HC KeralaGSTCNR KLHC01004818202227 January 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
For Petitioner: SRI.K.P.ABDUL AZEES, SRI.AKHIL SURESH, SMT.T.ARCHANA

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 27TH DAY OF JANUARY 2022 / 7TH MAGHA, 1943 WP(C) NO. 2115 OF 2022 PETITIONER: M/s.VNM JEWEL CRAFTS LTD MOHANDAS XL/9147, MG ROAD RAJAJI ROAD JUNCTION ERNAKULAM, PIN – 682035 REPRESENTED BY ITS MANAGING DIRECTOR RAVINATH MOHANDAS BY ADVS. SRI.K.P.ABDUL AZEES SRI.AKHIL SURESH SMT.T.ARCHANA RESPONDENTS: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT ERNAKULAM, PIN - 682015 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL COMMERCIAL TAXES COMPLEX ERNAKULAM, PIN - 682015 DR.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.2115/22 -:2:- BECHU KURIAN THOMAS, J. --------------------------------- W.P.(C) No.2115 of 2022 --------------------------------- Dated this the 27th day of January, 2022

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred second appeal before the second 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.

2.

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.

3.

Accordingly, there will be a direction to the second 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 such a decision is taken, all coercive proceedings shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE vps

W.P.(C) No.2115/22 APPENDIX OF WP(C) 2115/2022 PETITIONER EXHIBITS EXHIBIT P1 ASSESSMENT ORDER NO 32070339898/2014-15 DATED 08/03/2021 EXHIBIT P2 APPELLATE ORDER IN KVATA NO 326/2021 DATED 31/08/2021 EXHIBIT P3 APPEAL MEMORANDUM FILED BEFORE TRIBUNAL EXHIBIT P4 PETITION FOR STAY FILED BEFORE TRIBUNAL

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.