Kerala High Court
G. Soman vs The Deputy Commissioner Of State Tax on 19 April, 2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
FRIDAY, THE 19TH DAY OF APRIL 2024 / 30TH CHAITHRA, 1946
WP(C) NO. 15979 OF 2024
PETITIONER/S:
G. SOMAN,
AGED 73 YEARS
PROPRIETOR, HOTEL ROHINI, PUTHOOR BRANCH, HOTEL AKASH,
KOTTARAKKARA, KOLLAM, PIN - 691506
BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER OF STATE TAX,
SPECIAL CIRCLE, SGST DEPARTMENT, KOTTARAKKARA, KOLLAM,
PIN - 691506
2 THE JOINT COMMISSIONER (APPEALS),
DEPARTMENT OF COMMERCIAL TAXES, KOLLAM, PIN - 691005
SRI V VENUGOPAL, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15979 OF 2024 2
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to assessment year 2020-21, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. 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.P3 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/-
SHOBA ANNAMMA EAPEN JUDGE ajt WP(C) NO. 15979 OF 2024 3 APPENDIX OF WP(C) 15979/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 05-12- 2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 01-02-2024 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 01-02-2024