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Sai Export Enterprises vs. The Deputy Commissioner (Assessment) - Iii

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WP(C)/19929/2021HC KeralaGSTCNR KLHC01051859202124 September 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 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 FRIDAY, THE 24TH DAY OF SEPTEMBER 2021 / 2ND ASWINA, 1943 WP(C) NO. 19929 OF 2021 PETITIONER: SAI EXPORT ENTERPRISES MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, K. R. USHASREE. BY ADVS.HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER (ASSESSMENT) - III STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM - 691 001. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19929 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.19929 of 2021 --------------------------------- Dated this the 24th day of September, 2021

JUDGMENT Petitioner is an assessee under the Kerala Value Added Tax Act, 2003. Aggrieved by Ext.P1 order of assessment relating to assessment year 2016 – 2017, petitioner has preferred appeal before the 2 nd respondent, a copy of which is produced as Ext.P2. 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.

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 can be disposed of with a direction.

WP(C) NO. 19929 OF 2021 3

3.

Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P3 stay petition, within a period of two 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/24/09/2021

WP(C) NO. 19929 OF 2021 4 APPENDIX OF WP(C) 19929/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS EXHIBITS : NILP.A.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.