Super Shells vs. The State Tax Officer - Kerala High Court, 07 January 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 7TH DAY OF JANUARY 2022 / 17TH POUSHA, 1943 W.P.(C) NO.30431 OF 2021 PETITIONER: SUPER SHELLS, 14/293, NEAR CINE THEATRE, TRIPUNITHURA ROAD, MARADU P.O., MARADU JUNCTION, ERNAKULAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER, C.UNNIKRISHNAN. BY ADVS. R.MURALEEDHARAN K.P.JOSE PIOUS RESPONDENTS: 1 THE STATE TAX OFFICER, IV CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN, PIN-682 017. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-682 015. 3 THE STATE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.30431 OF 2021 -2- BECHU KURIAN THOMAS, J. --------------------------------------------- W.P.(C) No.30431 of 2021 --------------------------------------------- Dated this the 7th day of January, 2022

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2012-2013, the 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. The 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.P3 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

W.P.(C) NO.30431 OF 2021 -3- proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE bpr

W.P.(C) NO.30431 OF 2021 -4- APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13, DATED 17.10.2019. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER, DATED 14.12.2021. EXHIBIT P3OF THE APPLICATION FOR STAY DATED 14.12.2021, FILED ALONG WITH EXT.P2 APPEAL. EXHIBIT P4OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT BY THE 3RD RESPONDENT DATED 16.11.2021 FOR THE DEMAND AS PER EXT.P1.