A.K. Muhammed Fowseer vs. The State Tax Officer - Kerala High Court, 22 October 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 22ND DAY OF OCTOBER 2021 / 30TH ASWINA, 1943 WP(C) NO. 22539 OF 2021 PETITIONER : A.K. MUHAMMED FOWZEER, AGED 53 YEARS, PROPRIETOR, REAL SWEETS, MARIKKAR LANE, BIG BAZAR, KOZHIKODE. BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, IST CIRCLE, KOZHIKODE 673 006. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE 673 006. 3 THE DEPUTY TAHSILDAR, TALUK OFFICE, KOZHIKODE 673 006. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 22539 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.22539 of 2021 --------------------------------------- Dated this the 22nd day of October, 2021

JUDGMENT Aggrieved by Ext.P1 assessment order, relating to assessment year 2011-2012, petitioner has preferred an appeal before the 2nd 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.P5. 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.

WP(C) NO. 22539 OF 2021 3

Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P5 stay petition, within a period of three months from the date of receipt of a copy of this judgment. It is made clear that, the application filed by the petitioner for advance hearing of the appeal, which is filed as Ext.P4, shall also be considered and disposed of.

Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE AMV/22/10//2021

WP(C) NO. 22539 OF 2021 4 APPENDIX OF WP(C) 22539/2021 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER PASSED BY THE IST RESPONDENT FOR THE YEAR 2011-12 DATED 03.02.2020. Exhibit P2OF THE IST APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE FOR THE YEAR 2011-12 DATED 20.08.2020. Exhibit P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 03.12.2020. Exhibit P4OF THE URGENT HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 03.12.2020. Exhibit P5OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 03.12.2020. Exhibit P6OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 12.08.2021. RESPONDENTS EXHIBITS NIL