IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
FRIDAY, THE 29TH DAY OF APRIL 2022 / 9TH VAISAKHA, 1944
WP(C) NO. 15012 OF 2022
PETITIONER/S:
SACHU.T.RAZAK, AGED 36 YEARS, PROPRIETOR, M/S.
AMY JEWELLERY DESIGNERS, SAIRA PLAZA, OPP.
MODERN BREAD, EDAPPALLY, KOCHI-682024.
BY ADVS.
S.ANIL KUMAR
SABU.C.J
APARNA ANIL
RESPONDENT/S:
1 THE ASST.COMMISSIONER
1ST CIRCLE, STATE GST DEPARTMENT, KALAMASSERY,
AT CIVIL STATION, KAKKANAD, KOCHI-682030.
2 THE DY. COMMISSIONER (APPEALS),
STATE GST DEPARTMENT, THEVARA, KOCHI-682015.
3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
THEVARA, KOCHI-682015.
4 THE DY. COMMISSIONER OF STATE TAX,
STATE GST DEPARTMENT, CIVIL STATION, KAKKANAD,
KOCHI-682030.
OTHER PRESENT:
SMT JASMINE M.M GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 29.04.2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) No.15012 of 2022
..2..
JUDGMENT
Aggrieved by Ext.P2 order of assessment relating to assessment year 2017-18, petitioner has preferred an appeal before the 3rd 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 can be disposed of with a direction.
3. Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on WP(C) No.15012 of 2022 ..3..
Ext.P4 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 against the petitioner shall be kept in abeyance. The writ petition is disposed of as above.
Sd/-
MOHAMMED NIAS C.P.
JUDGE bka/29.04.2022 WP(C) No.15012 of 2022 ..4..
APPENDIX OF WP(C) 15012/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 24.11.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-2018. Exhibit P2 COPY OF APPELLATE ORDER 25.2.2022 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT.P1 ASSESSMENT ORDER. Exhibit P3 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 ORDER.
Exhibit P4 COPY OF STAY PETITION FILED IN EXT.P3 APPEAL.
Exhibit P5 COPY OF DEMAND NOTICE DATED 8.4.2022 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 ASSESSMENT ORDER.