IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 20TH DAY OF MAY 2022 / 30TH VAISAKHA, 1944
WP(C) NO. 16445 OF 2022
PETITIONER:
LEO DISTRIBUTORS
LEO LOGISTIC PARK, KUTTANALLUR, THRISSUR REPRESENTED
BY ITS MANAGING PARTNER PRIVA RAM.
BY ADVS.
S.K.DEVI
SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE DEPUTY COMMISSIONER OF STATE TAX
SPECIAL CIRCLE, STATE GST DEPARTMENT,
STATE TAX COMPLEX, THRISSUR - 680 004.
2 THE DEPUTY COMMISSIONER OF STATE TAX (IA)
KERALA STATE GST DEPARTMENT, STATE TAX COMPLEX,
CAMP AT GST COMPLEX, THRISSUR - 680 004.
3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
STATE TAX COMPLEX, MG ROAD, ERNAKULAM, KOCHI 682015.
4 THE DEPUTY COMMISSIONER OF STATE TAX KERALA GST
DEPARTMENT
STATE TAX COMPLEX, THRISSUR - 680 004.
SMT. THUSHARA JAMES-SR, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.16445 of 2022
2
BECHU KURIAN THOMAS, J
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W.P.(C) No.16445 of 2022
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Dated this the 20 th day of May, 2022
JUDGMENT
Petitioner is an assessee under the provisions of the Central Sales Tax Act, 1956.
2. Aggrieved by Ext.P1 and Ext.P2 assessment orders, relating to assessment years 2015-2016 & 2016-2017, petitioner preferred appeals before the Joint Commissioner (Appeals), Thrissur who dismissed the same by separate orders, which are produced herein as Ext.P3 and Ext.P4. Challenging the assessment orders, petitioner preferred second appeals as Ext.P5 and Ext.P6 before the 3 rd respondent, along with applications for stay, which are produced as Ext.P7 & Ext.P8. The appeals are pending consideration. Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are WP(C) NO.16445 of 2022 3 considered. Hence, this writ petition.
3. 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.
4. Accordingly, there will be a direction to the 3 rd respondent to consider and pass orders on Ext.P7 & Ext.P8 stay petitions, within a period of three months from the date of receipt of a copy of this judgment.
5. Till such a decision is taken, all proceedings pursuant to Ext.P1 & Ext.P2 assessment orders shall be kept in abeyance.
The writ petition is disposed of.
Sd/-
BECHU KURIAN THOMAS JUDGE AMV/20/05//2022 WP(C) NO.16445 of 2022 4 APPENDIX OF WP(C) 16445/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080204495 C/2015-16 DATED 30-06-2021.
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32080204495 C/2016-17 DATED 30-06-2021.
Exhibit P3 TRUE COPY OF THE ORDER NO. KVAT APPEAL NO.220/21 (2015-16/CST) DATED 28-07-2021. Exhibit P4 TRUE COPY OF THE ORDER NO.KVAT APPEAL NO.221/21 (2015-16/CST) DATED 28-07-2021. Exhibit P5 TRUE COPY OF THE APPEAL FOR THE YEAR 2015-16 (CST) DATED 11-04-2022. Exhibit P6 TRUE COPY OF THE APPEAL FOR THE YEAR 2016-17 (CST) DATED 11-04-2022. Exhibit P7 TRUE COPY OF THE STAY PETITION FOR THE YEAR 2015-16(CST) WITH AFFIDAVIT DATED 11-04-2022.
Exhibit P8 TRUE COPY OF THE STAY PETITION FOR THE YEAR 2016-17(CST) WITH AFFIDAVIT DATED 11-04-2022.
RESPONDENTS EXHIBITS : NIL TRUE COPY