BharatTaxGST

M/S. Edison Electricals vs. The Joint Commissioner

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WP(C)/21083/2021HC KeralaGSTCNR KLHC01054290202105 October 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
For Petitioner: A.KUMAR, P.J.ANIL KUMAR, P.S.SREE PRASAD, AJAY V.ANAND, G.MINI(1748)

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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 TUESDAY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 21083 OF 2021 PETITIONER: M/S. EDISON ELECTRICALS, NEAR O.K. HALL, THEKKENADA, KODUNGALLUR, REPRESENTED BY ITS MANAGING PARTNER, MR. ABITH PREMNATH. BY ADVS. A.KUMAR P.J.ANIL KUMAR P.S.SREE PRASAD AJAY V.ANAND G.MINI(1748) RESPONDENTS: 1 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR 680 004. 2 THE DPEUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR 680 128. 3 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, IRINJALAKUDA 680 125. DR. THUSHARA JAMES -SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.21083 of 2021 2 BECHU KURIAN THOMAS, J ------------------------------- WP(C) NO.21083 of 2021 -------------------------------- Dated this the 5th day of October, 2021

JUDGMENT Aggrieved by Ext.P1 and Ext.P1(a) orders of assessment relating to assessment years 2015-16 and 2016-17, petitioner has preferred appeals before the first respondent, copies of which are produced as Ext.P2 and Ext.P2(a). Petitions for stay of proceedings pursuant to the assessment orders had also been filed as Ext.P3 and Ext.P3(a). Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are 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 first respondent to consider and pass orders on Ext.P3 and Ext.P3(a) stay petitions and Ext.P4 and Ex.P4(a) delay petitions within period of three months from the date of receipt of a copy of this judgment. Till such decision is taken, all coercive proceedings pursuant to Ext.P5 and Ext.P5(a) revenue recovery notices shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJ/05.10.2021 APPENDIX OF WP(C) 21083/2021 PETITIONER EXHIBITS Exhibit P1OF ORDER OF ASSESSMENT FOR AY 2015-16 DATED 30.07.2021. Exhibit P1 AOF ORDER OF ASSESSMENT FOR AY 2016-17 DATED 30.07.2021. Exhibit P2OF MEMORANDUM OF APPEAL FOR AY 2015-16 . Exhibit P2 AOF MEMORANDUM OF APPEAL FOR AY 2016-17 . Exhibit P3OF APPLICATION FOR STAY FOR AY 2015-16. Exhibit P3 (A)OF APPLICATION FOR STAY FOR AY 2016-17. Exhibit P4OF APPLICATION TO CONDONE DELAY FOR AY 2015-16 Exhibit P4 AOF APPLICATION TO CONDONE DELAY FOR AY 2016-17. Exhibit P5OF REVENUE RECOVERY NOTICE FOR AY 2015-16 Exhibit P5 AOF REVENUE RECOVERY NOTICE FOR AY 2016-17.

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.