Sai Export Enterprises vs The Assistant Commissioner ...
2021 Latest Caselaw 22456 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
         THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
 TUESDAY, THE 9TH DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943
                     WP(C) NO. 24508 OF 2021
PETITIONER:

           SAI EXPORT ENTERPRISES
           MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING
           PARTNER, K.R.USHASREE.
           BY ADVS.
           HARISANKAR V. MENON
           MEERA V.MENON
           R.SREEJITH
           K.KRISHNA


RESPONDENTS:

     1     THE ASSISTANT COMMISSIONER (ASSESSMENT)
           STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL
           CIRCLE, KOLLAM-691 001.
     2     THE JOINT COMMISSIONER (APPEALS),
           SGST DEPARTMENT, KOLLAM-691 001.




           SRGP.DR.THUSHARA JAMES



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   09.11.2021,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C)No.24508 of 2021
                                   2



                   BECHU KURIAN THOMAS, J.
                    ----------------------------------------
                    WP(C) No.24508 of 2021
                   ------------------------------------------
           Dated this the 9th day of November, 2021


                             JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to the

assessment year 2014-15, petitioner had preferred a second

appeal, before the Kerala Value Added Tax Appellate Tribunal,

Thiruvananthapuram. Subsequently the appeal was returned and

represented, before the second respondent, a copy of which is

produced as Ext.P4. A petition for stay of proceedings pursuant to

the assessment order has also been filed as Ext.P4(a) and the same

is also pending consideration before the second respondent.

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. WP(C)No.24508 of 2021

3. Accordingly, there will be a direction to the second

respondent to consider and pass orders on Ext.P4(a) stay petition,

within a period of three months from the date of receipt of a copy of

this judgment. Till such decision is taken, all coercive proceedings

initiated against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE

AJ/09.11.2021 WP(C)No.24508 of 2021

APPENDIX OF WP(C) 24508/2021

PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 12.1.2018 Exhibit P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER(APPEALS) KOLLAM DATED 20.7.2019 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 15.11.2019 Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE TRIBUNAL, THIRUVANANTHAPURAM DATED 4.12.2019 Exhibit P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE TRIBUNAL, THIRUVANANTHAPURAM DATED 4.12.2019 Exhibit P5 COPY OF ORDER ISSUED BY THE APPELLATE TRIBUNAL THIRUVANANTHAPURAM DATED 5.5.2021 Exhibit P6 COPY OF COVERING LETTER SUBMITTED BY THE PETITIONERS ADVOCATE BEFORE THE 2ND RESPONDENT DATED 13.7.2021