IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 28TH DAY OF JANUARY 2022 / 8TH MAGHA, 1943
WP(C) NO. 3002 OF 2022
PETITIONER:
M/S. STAR ENTERPRISES,
MARKET ROAD, ALUVA REPRESENTED BY ITS MANAGING PARTNER,
GOLVIN JOSE.
BY ADV P.R.AJITHKUMAR
RESPONDENTS:
1 THE STATE TAX OFFICER- IV,
STATE GST DEPARTMENT, ALUVA 683 101.
2 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
ERNAKULAM REPRESENTED BY THE ASSISTANT SECRETARY 682
015.
3 THE DEPUTY TAHSILDAR,
ALUVA TALUK, ALUVA 683 101.
OTHER PRESENT:
SMT.M.M.JASMIN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3002 OF 2022
-:2:-
BECHU KURIAN THOMAS, J.
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W.P.(C) No.3002 of 2022
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Dated this the 28th day of January, 2022
JUDGMENT
Aggrieved by Ext.P1 and Ext.P2 orders of assessment relating to assessment years 2011-12 and 2012-13, petitioner has preferred second appeals before the 2 nd respondent, a copies of which are produced as Ext.P4 and Ext.P5. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P6 and Ext.P7. Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are 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.
WP(C) NO. 3002 OF 2022 -:3:-
3. Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P6 and Ext.P7 stay petitions, 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.
Sd/-
BECHU KURIAN THOMAS JUDGE AJM WP(C) NO. 3002 OF 2022 -:4:- APPENDIX OF WP(C) 3002/2022 PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 2011-12 DATED 23.03.2019. Exhibit P2 TRUE COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 2012-13 DATED 23.3.2019. Exhibit P3 TRUE COPY OF THE APPELLATE ORDER DATED 15-06-2020.
Exhibit P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE YEAR 2011-21 DTD. 04.1.2021.
Exhibit P5 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE YEAR 2012-13 DTD 04.01.2021.
Exhibit P6 TRUE COPY OF THE AFFIDAVIT AND STAY PETITION FILED FOR THE YEAR 2011-12 04.01.2021.
Exhibit P7 TRUE COPY OF THE AFFIDAVIT AND STAY PETITION FILED FOR THE YEAR 2012-13 04 01.2021.
Exhibit P8 TRUE COPY OF THE RECOVERY NOTICE DATED 20.01.2022.
RESPONDENT'S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE