IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 4TH DAY OF MAY 2022 / 14TH VAISAKHA, 1944
WP(C) NO. 15148 OF 2022
PETITIONER:
DEEPAK NARENDRAN
PROPRIETOR
M/S.NARENDRA REGENCY
PUNALUR - 691 305
KOLLAM DISTRICT
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENT:
1 THE ASST. COMMISSIONER
STATE GOODS & SERVICES TAX DEPARTMENT,
PUNALUR, KOLLAM - 691 305
2 THE SECRETARY
KERALA SALES TAX APPELLATE TRIBUNAL
ADDL.BENCH, SASTHAMANGALAM
THIRUVANANTHAPURAM - 695 010
ADV.SMT.JASMIN M M, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15148 OF 2022
2
JUDGMENT
The petitioner suffered Exts.P1 to P3 assessment orders. He has filed separate appeals before the Deputy Commissioner (Appeals), Kollam who modified the order for the year 2016- 2017 and rejected the appeals for the years 2017-2018 and 2018-2019 vide Exts.P4 and P5 orders. The petitioner has preferred further appeals before the 2nd respondent as evidenced by Exts.P6 to P8 along with stay applications as evidenced by Exts.P9 to P11. This writ petition has been filed for a direction to the 2nd respondent to consider and pass orders on Exts.P6 to P8 appeals and Exts.P9 to P11 stay applications.
Having regard to the facts and circumstances of the case and considering the nature of the relief sought for, I am of the opinion that this writ petition can be ordered as under:-
The 2nd respondent shall take up for consideration Exts.P9 to P11 stay applications filed in Exts.P6 to P8 appeals and pass orders thereon within a period of six weeks from the date of receipt WP(C) NO. 15148 OF 2022 3 of a certified copy of this judgment. Till such time, recovery proceedings against the petitioner shall remain suspended on condition that the petitioner deposits a sum equivalent to 20% of the amount due under Exts.P1 to P3 as modified (in respect of one year) by Ext.P4 within a period of ten days from today.
The writ petition stands disposed of as above.
Sd/-
GOPINATH P.
JUDGE nkr WP(C) NO. 15148 OF 2022 4 APPENDIX OF WP(C) 15148/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17 (KGST) Exhibit P2 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2017-18 (KGST) Exhibit P3 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2018-19 (KGST) Exhibit P4 COPY OF ORDER ISSUED BY THE DY.COMMISSIONER (APPEALS), KOLLAM Exhibit P5 COPY OF ORDER ISSUED BY THE DY.COMMISSIONER (APPEALS), KOLLAM Exhibit P6 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 16-17 Exhibit P7 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 17-18 Exhibit P8 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 18-19 Exhibit P9 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P10 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P11 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT