IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 1ST DAY OF JUNE 2022 / 11TH JYAISHTA, 1944
WP(C) NO. 17655 OF 2022
PETITIONER/S:
M/S. HOTEL ROYAL KALLADA RESIDENCY,
EAST KALLADA, KOLLAM-691 502, REPRESENTED BY ITS
MANAGING PARTNER, SUBHASH.R.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENT/S:
1 THE STATE TAX OFFICER,
STATE GOODS & SERVICES TAX DEPARTMENT, KUNDARA, KOLLAM-
691 501.
2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM-695
010, REPRESENTED BY ITS ASST. SECRETARY.
SMT. THUSHARA JAMES, SR. GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17655 OF 2022 2
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-14, petitioner has preferred a second appeal before the 2nd 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 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 with a direction.
3. Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P4 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 against the petitioner in respect of Ext.P1 shall be kept in abeyance.
The writ petition is disposed of as above.
sd/-
GOPINATH P.
JUDGE ajt WP(C) NO. 17655 OF 2022 3 APPENDIX OF WP(C) 17655/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.
Exhibit P2 COPY OF ORDER ISSUED BY THE ASST.
COMMISSIONER (APPEALS), KOLLAM IN KAVAT (KLM) NO.1581/2018.
Exhibit P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.