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B.Mohanachandran Nair vs. The Deputy Commissioner (Assessment), Kollam

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WP(C)/19765/2021HC KeralaGSTCNR KLHC01051438202123 September 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
For Petitioner: HARISANKAR V. MENON, MEERA V.MENON

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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 23RD DAY OF SEPTEMBER 2021 / 1ST ASWINA, 1943 WP(C) NO. 19765 OF 2021 PETITIONER : B.MOHANACHANDRAN NAIR, AGED 62 YEARS, PROPRIETOR, M/S. PRASANTHI CASHEW COMPANY, MANGAD, KOLLAM BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS : 1 THE DEPUTY COMMISSIONER (ASSESSMENT), KOLLAM STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM - 691 001 2 THE JOINT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM 691 001 BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19765 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.19765 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 23rd day of September, 2021

JUDGMENT

Aggrieved by Ext.P1 order of assessment under the CST relating to assessment year 2016-17, petitioner has preferred appeal before the 2nd 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.

Accordingly, there will be a direction to the 2nd 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. 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. 19765 OF 2021 3 APPENDIX OF WP(C) 19765/2021 PETITIONER'S EXHIBITS : Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17(CST) 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.

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.