Kerala High Court
M/S. Manjilas Food Tech Pvt Ltd vs The State Tax Officer on 5 October, 2021
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. 21084 OF 2021
PETITIONER:
M/S. MANJILAS FOOD TECH PVT LTD.,
SASTRI ROAD, NALLIKUNNU, THRISSUR 680 005,
REPRESENTED BY ITS DIRECTOR SAJEEVN MANJILA.
BY ADVS.
SANTHOSH P.ABRAHAM
S.K.DEVI
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT KERALA,
CHAVAKKAD, THRISSUR DISTRICT 680 506.
2 THE JOINT COMMISSIONER (APPELALS),
STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, STATE
TAX COMPLEX, POOTHOLE, THRISSUR 680 003.
3 THE DEPUTY COMMISSIONER OF STATE TAX,
SGST DEPARTMENT, KERALA, STATE TAX COMPLEX, POOTHOLE,
THRISSUR 680 003.
DR. THUSHARA JAMES -SENIOR GOVERNMENT PLEADER
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.21084 of 2021
2
BECHU KURIAN THOMAS, J
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WP(C) NO.21084 of 2021
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Dated this the 5th day of October, 2021
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to
assessment year 2015-16 under the Kerala Value Added Tax
Act, 2003 and Ext.P2 assessment order under the Central
Sales Tax Act, 1956 for the same year, petitioner has
preferred appeals before the second respondent. Copies of
memorandum of appeals are produced as Ext.P3 and Ext.P4
along with petitions for condonation of delay which are
produced as Ext.P5 and Ext.P6 and petitions for stay of
proceedings pursuant to the assessment orders as Ext.P7
and Ext.P8. Petitioner apprehends coercive proceedings to
be effected, even before the petition for stay is considered
by the appellate authority as Ext.P9 and Ext.P10 demand
notices have already been issued.
2. Having considered the submissions of the Counsel
for the petitioner as well as the respondents, I am of the
WP(C) NO.21084 of 2021
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 Exts.P7 and P8
stay petitions as well as Exts.P5 and P6 delay condonation
petitions, within period of three months from the date of
receipt of a copy of this judgment. Till such decision is
taken, all coercive proceedings pursuant to Ext.P9 and
Ext.P10 demand notices shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/=
BECHU KURIAN THOMAS
JUDGE
AJ/05.10.2021
WP(C) NO.21084 of 2021
APPENDIX OF WP(C) 21084/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.
32080516975/2015-16 DATED 28.12.2020
PASSED BY THE IST RESPONDENT.
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO.
32080516975C/2015-16 DATED 28.12.2020
ISSUED BY THE IST RESPONDENT.
Exhibit P3 TRUE COPY OF THE KVAT APPEAL DATED
6.2.2021 FILED BY THE PETITIONER BEFORE
THE RESPONDENT.
Exhibit P4 TRUE COPY OF THE CST APPEAL DATED
6.2.2021 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT.
Exhibit P5 TRUE COPY OF THE PETITION FOR
CONDONATION OF DELAY FOR FILING KVAT
APPEAL DATED 6.2.2021 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit P6 TRUE COPY OF THE PETITION FOR
CONDONATION OF DELAY FOR FILING CST
APPEAL DATED 6.2.2021 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit P7 TRUE COPY OF THE STAY PETITION DATED
6.2.2021 FILED BY THE PETITIONER ALONG
WITH KAVAT APPEAL BEFORE THE 2ND
RESPONDENT.
Exhibit P8 TRUE COPY OF THE STAY PETITION DATED
6.2.2021 FILED BY THE PETITIONER ALONG
WITH CAST APPEAL BEFORE THE 2ND
RESPONDENT.
Exhibit P9 TRUE COPY OF THE DEMAND NOTICE NO. A7-
2354/2021 DATED 9.9.2021 ISSUED BY THE
3RD RESPONDENT.
Exhibit P10 TRUE COPY OF THE DEMAND NOTICE NO. A7-
WP(C) NO.21084 of 2021
2355/2021 DATED 9.9.2021 ISSUED BY THE
3RD RESPONDENT.
