Sai Export Enterprises vs. The Assistant Commissioner (Assessment) - Kerala High Court, 09 November 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 9TH DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943 WP(C) NO. 24508 OF 2021 PETITIONER: SAI EXPORT ENTERPRISES MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, K.R.USHASREE. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM-691 001. 2 THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, KOLLAM-691 001. SRGP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.24508 of 2021 2 BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) No.24508 of 2021 ------------------------------------------ Dated this the 9th day of November, 2021

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to the assessment year 2014-15, petitioner had preferred a second appeal, before the Kerala Value Added Tax Appellate Tribunal, Thiruvananthapuram. Subsequently the appeal was returned and represented, before the second respondent, a copy of which is produced as Ext.P4. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4(a) and the same is also pending consideration before the second respondent. 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 second respondent to consider and pass orders on Ext.P4(a) stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJ/09.11.2021 APPENDIX OF WP(C) 24508/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 12.1.2018 Exhibit P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER(APPEALS) KOLLAM DATED 20.7.2019 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 15.11.2019 Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE TRIBUNAL, THIRUVANANTHAPURAM DATED 4.12.2019 Exhibit P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE TRIBUNAL, THIRUVANANTHAPURAM DATED 4.12.2019 Exhibit P5 COPY OF ORDER ISSUED BY THE APPELLATE TRIBUNAL THIRUVANANTHAPURAM DATED 5.5.2021 Exhibit P6 COPY OF COVERING LETTER SUBMITTED BY THE PETITIONERS ADVOCATE BEFORE THE 2ND RESPONDENT DATED 13.7.2021