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O/E/N INDIA LTD vs. State Of Kerala

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WP(C)/21092/2021HC KeralaGSTCNR KLHC01054376202107 October 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS5 pages

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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 THURSDAY, THE 7TH DAY OF OCTOBER 2021 / 15TH ASWINA, 1943 WP(C) NO. 21092 OF 2021 PETITIONER: O/E/N INDIA LTD P.B.NO.1952, VYTTILA, KOCHI-682 019, REPRESENTED BY ITS VICE PRESIDENT-FINANCE MR. SAJU VARGHESE. BY ADV.M.GOPIKRISHNAN NAMBIAR ADV.K.JOHN MATHAI ADV.JOSON MANAVALAN ADV.KURYAN THOMAS ADV.PAULSON C.ABRAHAM ADV.RAJA KANNAN ADV.KESHAVRAJ NAIR RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE JOINT COMMISSIONER (APPEALS) KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM, KOCHI-682 015. 3 THE STATE TAX OFFICER (WORKS CONTRACT) DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, W.P.(C) No.21092/21 -:2:- ERNAKULAM-682 018. 4 THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI-682 030. BY DR.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21092/21 -:3:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.21092 of 2021 ---------------------------------------- Dated this the 7th day of October, 2021

JUDGMENT Aggrieved by Ext.P1 & Ext.P2 orders of assessment relating to assessment year 2016-17, petitioner has preferred an appeal before the 2nd 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.P5. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.

2.

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.

3.

Accordingly, there will be a direction to the 2nd 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. 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 vps APPENDIX OF WP(C) 21092/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1OF THE ORDER OF ASSESSMENT DATED 1.12.2020 ISSUED BY THE 3RD RESPONDENT ASSESSING AUTHORITY, FOR THE YEAR 2016-17. EXHIBIT P2OF THE RECTIFIED ORDER OF ASSESSMENT DATED 15.3.2021 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3OF THE DEMAND NOTICE DATED 7.9.2021 ISSUED BY THE 4TH RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968 TO THE PETITIONER. EXHIBIT P4 AOF THE APPEAL (WITHOUT ANNEXURES) DATED 02.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 AOF THE STAY PETITION DATED 02.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

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.