Mini Marson vs The State Tax Officer
2021 Latest Caselaw 22907 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
   TUESDAY, THE 23RD DAY OF NOVEMBER 2021 / 2ND AGRAHAYANA, 1943
                       WP(C) NO. 26113 OF 2021
PETITIONER:

          MINI MARSON
          AGED 55 YEARS
          PROPRIETRIX, M/S. TUBE ASSOCIATES, CHENGALOOR,
          THRISSUR.
          BY ADVS.
          N.MURALEEDHARAN NAIR
          ANTONY JONES


RESPONDENTS:

    1     THE STATE TAX OFFICER
          (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND
          SERVICES TAX DEPARTMENT, IRINJALAKUDA, THRISSUR -
          680125.
    2     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          ADDITIONAL BENCH, ERNAKULAM - 682015.
    3     THE DEPUTY TAHSILDAR,
          TALUK OFFICE, MUKUNDAPURAM -680125.
OTHER PRESENT:

          SRGP.DR.THUSHARA JAMES


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 26113 OF 2021
                                       2

                   BECHU KURIAN THOMAS, J
               ................................................
                W.P.(C) NO.26113 OF 2021
               ...........................................
      Dated this the 23rd day of November, 2021


                                JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2011-12, petitioner has preferred a second

appeal before the 2nd 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 2 nd

respondent to consider and pass orders on Ext.P4 stay

petition, within a period of three months from the date of WP(C) NO. 26113 OF 2021

receipt of a 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 AJM WP(C) NO. 26113 OF 2021

APPENDIX OF WP(C) 26113/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011- 12 DATED 26.04.2017.

Exhibit P2 TRUE COPY OF THE 1ST APPELLATE ORDER PASSED BY THE ASSISTANT COMMISSIONER (APPEALS) SGST DEPARTMENT, THRISSUR, FOR THE YEAR 2011-12 DATED 07.08.2018.

Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 06.08.2019.

Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 09.08.2019.

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 28.09.2021.

Exhibit P6 TRUE COPY OF THE CHALLAN EVIDENCING THE PAYMENT DATED 22.05.2017.

Exhibit P7 TRUE COPY OF THE CHALLAN EVIDENCING THE PAYMENT DATED 26.07.2019.

Exhibit P8 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 29.01.2019.

RESPONDENT'S EXHIBITS : NIL


AJM                //TRUE COPY//               PA TO JUDGE