Abhijith Mohan vs. The Asst. Commissioner - Kerala High Court, 12 January 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 12TH DAY OF JANUARY 2022 / 22ND POUSHA, 1943 WP(C) NO. 904 OF 2022 PETITIONER: ABHIJITH MOHAN PROPRIETOR, M/S.GLOBAL FOODS, MANGAD P.O., KOLLAM - 691 015. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE, KOLLAM - 691 001. 2 THE SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHMANGALAM, THIRUVANANTHAPURAM - 695 010. BY ADV.SMT. M.M JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.904 of 2022 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 904 of 2022 ---------------------------------------- Dated this the 12th day of January, 2022

JUDGMENT Petitioner is an assessee under the provisions of the Central Sales Tax Act. Aggrieved by Ext.P1 assessment order, relating to assessment year 2016-17, petitioner has preferred an appeal before the Deputy Commissioner (Appeals), Kollam; who had rejected the same by a common order, which is produced as Ex.P2. Petitioner has preferred a second appeal before the 2nd respondent, along with an application for stay, which are produced herein as Exts.P3 and P4 respectively. 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 2nd 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 AJM APPENDIX OF WP(C) 904/2022 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016- 2017 (CST) EXHIBIT P2 COPY OF THE APPELLATE ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT -2016-17 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2016-17 RESPONDENTS’ EXHIBITS : NIL //// PA TO JUDGE