M/S. Edison Electricals vs The Joint Commissioner
2021 Latest Caselaw 20665 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. 21083 OF 2021
PETITIONER:

          M/S. EDISON ELECTRICALS,
          NEAR O.K. HALL,
          THEKKENADA, KODUNGALLUR, REPRESENTED BY ITS MANAGING
          PARTNER, MR. ABITH PREMNATH.

          BY ADVS.
          A.KUMAR
          P.J.ANIL KUMAR
          P.S.SREE PRASAD
          AJAY V.ANAND
          G.MINI(1748)



RESPONDENTS:

    1     THE JOINT COMMISSIONER
          (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT,
          THRISSUR 680 004.

    2     THE DPEUTY COMMISSIONER OF STATE TAX,
          SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,
          THRISSUR 680 128.

    3     THE DEPUTY COMMISSIONER OF STATE TAX,
          STATE GOODS AND SERVICES TAX DEPARTMENT, IRINJALAKUDA
          680 125.




          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.21083 of 2021
                                   2



                BECHU KURIAN THOMAS, J
             -------------------------------
                   WP(C) NO.21083 of 2021
            --------------------------------
          Dated this the 5th day of October, 2021

                            JUDGMENT

Aggrieved by Ext.P1 and Ext.P1(a) orders of

assessment relating to assessment years 2015-16 and

2016-17, petitioner has preferred appeals before the first

respondent, copies of which are produced as Ext.P2 and

Ext.P2(a). Petitions for stay of proceedings pursuant to

the assessment orders had also been filed as Ext.P3 and

Ext.P3(a). Petitioner apprehends coercive proceedings to

be effected even before the petitions for stay are

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 first WP(C) NO.21083 of 2021

respondent to consider and pass orders on Ext.P3 and

Ext.P3(a) stay petitions and Ext.P4 and Ex.P4(a) delay

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.P5 and

Ext.P5(a) revenue recovery 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.21083 of 2021

APPENDIX OF WP(C) 21083/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF ORDER OF ASSESSMENT FOR AY 2015-16 DATED 30.07.2021.

Exhibit P1 A TRUE COPY OF ORDER OF ASSESSMENT FOR AY 2016-17 DATED 30.07.2021.

Exhibit P2 TRUE COPY OF MEMORANDUM OF APPEAL FOR AY 2015-16 .

Exhibit P2 A TRUE COPY OF MEMORANDUM OF APPEAL FOR AY 2016-17 .

Exhibit P3 TRUE COPY OF APPLICATION FOR STAY FOR AY 2015-16.

Exhibit P3 (A) TRUE COPY OF APPLICATION FOR STAY FOR AY 2016-17.

Exhibit P4 TRUE COPY OF APPLICATION TO CONDONE DELAY FOR AY 2015-16

Exhibit P4 A TRUE COPY OF APPLICATION TO CONDONE DELAY FOR AY 2016-17.

Exhibit P5 TRUE COPY OF REVENUE RECOVERY NOTICE FOR AY 2015-16

Exhibit P5 A TRUE COPY OF REVENUE RECOVERY NOTICE FOR AY 2016-17.