C.S.Ajayakumar vs. The Asst. Commissioner (Wc) - Kerala High Court, 28 September 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 28TH DAY OF SEPTEMBER 2021 / 6TH ASWINA, 1943 WP(C) NO. 20372 OF 2021 PETITIONER : C.S.AJAYAKUMAR, AGED 57 YEARS, PROPRIETOR, M/S. HARISREE BUILDERS AND DEVELOPERS, GOSAIKUNNU, KURIACHIRA, THRISSUR DISTRICT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS : 1 THE ASST. COMMISSIONER (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR-680 004. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, THRSSUR-680 004. BY SENIOR GOVT.PLEADER ADV.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20372 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.20372 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 28th day of September, 2021

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred appeal before the 2nd respondent under the Kerala Value Added Tax Act, a copy of which is produced as Ext.P1. Ext.P3 petition for stay of proceedings pursuant to the assessment order has also been filed. Petitioner apprehends coercive proceedings to be carried out 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 can be disposed of with a direction.

Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P3 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 RKM

WP(C) NO. 20372 OF 2021 3 APPENDIX OF WP(C) 20372/2021 PETITIONER'S EXHIBITS : Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2014-15 DATED 30.6.2020. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 17.9.2021. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 17.9.2021. Exhibit P4 COPY OF NOTICE ISSUED BY THE IST RESPONDENT DATED 14.9.2021.