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. 16376 OF 2022
PETITIONER:
M/S P.KANDANKUTTY & SONS-SEA QUEEN HOTEL
BEACH ROAD, KOZHIKODE, PIN-673001
REPRESENTED BY ITS MANAGING PARTNER
P.AJAYAKUMAR
BY ADVS.
SRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SRI.RAJATH R NATH
SMT.HARIMA HARIHARAN
RESPONDENTS:
1 DEPUTY COMMISSIONER
SPECIAL CIRCLE-1,
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT,
KOZHIKODE, PIN- 673 006
2 JOINT COMMISSIONER (APPEALS) I,
SGST DEPARTMENT, NIRMAL ARCADE BUILDING,
ERANHIPALAM (PO),KOZHIKODE, PIN- 673 006
3 THE SECRETARY,
STATE TAX APPELLATE TRIBUNAL ADDITIONAL BENCH,
CHEROOTY ROAD, KOZHIKODE, PIN-673032
4 STATE TAX OFFICER (RR),
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX,
SGST DEPARTMENT, ERANHIPALAM P.O,
KOZHIKODE, PIN- 673006
SMT.M.M JASMIN, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 20.05.2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C) No.16376/22
-:2:-
BECHU KURIAN THOMAS, J.
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W.P.(C) No.16376 of 2022
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Dated this the 20th day of May, 2022
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to assessment year 2019-20, petitioner has preferred a second appeal before the third 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 third respondent to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a W.P.(C) No.16376/22 -:3:- copy of this judgment. Till such a decision is taken, all coercive proceedings pursuant to Ext.P1 assessment order shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.16376/22 -:4:- APPENDIX OF WP(C) 16376/2022 PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 14-08-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 EXHIBIT P2 COPY OF APPELLATE ORDER DATED 03-08-2021 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3 COPY OF APPEAL MEMORANDUM DATED 22-11-2021 FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P4 COPY OF STAY PETITION DATED 22-11-2021 FILED BY THE PETITIONER EXHIBIT P5 COPY OF REVENUE RECOVERY NOTICE DATED 12-05-2022 ISSUED BY THE 4TH RESPONDENT