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M/A. Sreeman Jewel Craft vs. The Joint Commissioner (Appeals)

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WP(C)/21786/2021HC KeralaGSTCNR KLHC01055660202111 October 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
For Petitioner: A.KUMAR, P.J.ANILKUMAR, G.MINI(1748), P.S.SREE PRASAD, JOB ABRAHAM, AJAY V.ANAND

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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 MONDAY, THE 11TH DAY OF OCTOBER 2021 / 19TH ASWINA, 1943 WP(C) NO. 21786 OF 2021 PETITIONER: M/A. SREEMAN JEWEL CRAFT, POOCHINIPPADAM, CHERPU, THRISSUR, REPRESENTED BY ITS PROPRIETOR, SRI. BINESH. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM AJAY V.ANAND RESPONDENTS: 1 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR-680 001. 2 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR-680 001. 3 THE DEPUTY COMMISSIONER OF STATE TAX, IRINJALAKUDA, (I/C DEPUTY COMMISSIONER OF STATE TAX, THRISSUR), STATE GOODS AND SERVICES TAX DEPARTMENT, PIN-680 121) Dr(Adv) THUSHARA JAMES (SR.G.P) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 21786 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.21786 of 2021 --------------------------------- Dated this the 11th day of October, 2021

JUDGMENT Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. Aggrieved by Ext.P1 assessment order, relating to the assessment year 2015- 2016, petitioner has preferred an appeal along with a delay condonation petition and also an application seeking stay of recovery.

2.

The learned counsel for the petitioner, submits that even though the appeal itself was heard by the 1st respondent on 30.09.2021 and that the orders are awaited, petitioner apprehends coercive proceedings to be effected, even before the final orders are passed by the 1st respondent.

3.

Having regard to the fact that the appeal itself was heard on 30.09.2021, I deem it appropriate to direct all WP(C) NO. 21786 OF 2021 3 coercive action proposed to be initiated or initiated against the petitioner to be kept in abeyance, until final orders in the appeal are passed by the 1st respondent. The writ petition is disposed of with the above observations. BECHU KURIAN THOMAS, JUDGE AMV/11/10/2021

WP(C) NO. 21786 OF 2021 4 APPENDIX OF WP(C) 21786/2021 PETITIONER'S EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER DATED 25/03/2021. Exhibit P2OF THE MEMORANDUM OF APPEAL DATED 08/07/2021. Exhibit P3OF THE STAY PETITION DATED 08/07/2021. Exhibit P4OF THE PETITION TO CONDONE THE DELAY IN FILING THE APPEAL DATED 08/07/2021. Exhibit P5OF THE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 13/07/2021. RESPONDENT'S EXHIBITS NIL ////

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.