K.O.Ittoop vs The State Tax Officer
2021 Latest Caselaw 20662 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     TUESDAY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943
                       WP(C) NO. 21097 OF 2021
PETITIONER:

          K.O.ITTOOP
          AGED 63 YEARS
          PROPRIETOR, M/S.KONUPARAMBAN TRADERS, ALOOR, CHALAKUDY,
          THRISSUR DISTRICT, PIN - 680 683.

          BY ADVS.
          S.K.DEVI
          SANTHOSH P.ABRAHAM



RESPONDENTS:

    1     THE STATE TAX OFFICER
          KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, IVTH
          CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR DISTRICT,
          PIN - 680 003.

    2     THE JOINT COMMISSIONER (APPEALS)
          KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE
          TAX COMPLEX, POOTHOLE, THRISSUR - 680 003.

    3     THE DEPUTY COMMISSIONER OF STATE TAX
          KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,
          IRINJALAKUDA, THRISSUR DISTRICT - 680 125.




          DR. THUSHARA JAMES -SR GP




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.21097 of 2021
                                 2

              BECHU KURIAN THOMAS, J
            -------------------------------
                 WP(C) NO.21097 of 2021
            --------------------------------
          Dated this the 5th day of October, 2021

                           JUDGMENT

For the assessment year 2015-2016, petitioner had

preferred Ext.P2 appeal challenging order of assessment

dated 30.03.2021. It is submitted by the petitioner that

though the appeal was heard by the second respondent on

14.07.2021, no orders have been passed till date. It is also

pointed out that in the meantime, the petitioner is

apprehending revenue recovery proceedings. In fact,

according to the petitioner, respondents have already

initiated recovery proceedings which is evident from Ext.P5.

Having regard to the aforesaid submissions of

Adv.Santhosh P. Abraham, as well as after hearing

Dr.Thushara James, the learned Government Pleader, I am

of the view that since petitioner has already been heard in

the pending appeal, it will be an injustice to proceed with

the recovery proceedings, until orders are passed in the WP(C) NO.21097 of 2021

appeal.

Accordingly, there will be a direction to defer all further

proceedings pursuant to Ext.P5 demand notice till orders on

Ext.P2 appeal has been passed by the second respondent.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/05.10.2021 WP(C) NO.21097 of 2021

APPENDIX OF WP(C) 21097/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080811444/2015-16 DATED 30/3/2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPEAL DATED 27/4/2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 27/4/2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH APPEAL.

Exhibit P4 TRUE COPY OF THE NOTICE NO.KVAT-207/21 DATED 28/06/2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NO.A2-

1318/2021 DATED 23/9/2021 ISSUED BY THE 3RD RESPONDENT.