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. 16366 OF 2022
PETITIONER:
M/S.AUROFOOD PRIVATE LTD.,
A/231, KUZHALMANNAM,
KOTTAI ROAD, PALAKKAD,
REPRESENTED BY ITS MANAGING DIRECTOR,
B.M. PATEL
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SRI.R.SREEJITH
RESPONDENTS:
1 THE ASST.COMMISSIONER OF STATE TAX
SPECIAL CIRCLE,
STATE GOODS & SERVICES TAX DEPARTMENT,
PALAKKAD - 678 001.
2 THE ASST. SECRETARY,
KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
ADDL. BENCH, SALES TAX COMPLEX,
CHEROOTTY ROAD, KOZHIKODE - 673 032.
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.16366/22
-:2:-
BECHU KURIAN THOMAS, J.
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W.P.(C) No.16366 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 2012-13, petitioner has preferred a second appeal before the second 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 second 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.16366/22 -:3:- 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 vps W.P.(C) No.16366/22 -:4:- APPENDIX OF WP(C) 16366/2022 PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30.03.2019 EXHIBIT P2 COPY OF ORDER IS ISSUED BY THE DY.
COMMISSIONER (APPEALS), PALAKKAD IN KVATA NO.137/2019 DATED 26.11.2019 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.03.2020 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21-03-2020 EXHIBIT P5 COPY OF NOTICE IN FORM 1 ISSUED BY THE 1ST RESPONDENT DATED 17.01.2020 EXHIBIT P6 COPY OF NOTICE IN FORM 25 ISSUED BY THE 1ST RESPONDENT DATED 17.01.2020