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

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WP(C)/21079/2021HC KeralaGSTCNR KLHC01054515202105 October 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
For Petitioner: M.GOPIKRISHNAN NAMBIAR, K.JOHN MATHAI, JOSON MANAVALAN, KURYAN THOMAS, PAULOSE C. ABRAHAM, RAJA KANNAN, KESHAVRAJ NAIR

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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. 21079 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 ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN 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 SERVICE 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, ERNAKULAM- 682 018. 4 THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI-682 030. 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. 21079 OF 2021 2 BECHU KURIAN THOMAS, J ========================== W.P.(C) No.21079 of 2021 --------------------------------- Dated this the 5th day of October, 2021

JUDGMENT Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. Aggrieved by Exts.P1 & P2 assessment orders, relating to assessment year 2014-2015, 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.P4. 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

WP(C) NO. 21079 OF 2021 3 can be disposed of with a direction.

3.

Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a copy of this judgment.

4.

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 AMV/06/10//2021

WP(C) NO. 21079 OF 2021 4 APPENDIX OF WP(C) 21079/2021 PETITIONER’S EXHIBITS Exhibit P1OF THE ORDER OF ASSESSMENT DATED 28.11.2020 ISSUED BY THE 3RD RESPONDENT ASSESSING AUTHORITY FOR THE YEAR 2014-15 Exhibit P2OF THE RECTIFIED ORDER OF ASSESSMENT DATED 15.3.2021 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15 Exhibit P3OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 29.9.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P4OF THE STAY PETITION DATED 29.9.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P5OF 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 RESPONDENT’S EXHIBITS: NIL //// PA TO JUDGE

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.