O/E/N India Ltd vs State Of Kerala
2021 Latest Caselaw 20676 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. 21079 OF 2021
PETITIONER:

                  O/E/N INDIA LTD.
                  P.B.NO 1952, VYTTILA, KOCHI-682 019, REPRESENTED BY ITS
                  VICE PRESIDENT- FINANCE -MR. SAJU VARGHESE.

                  BY ADVS.
                  M.GOPIKRISHNAN NAMBIAR
                  K.JOHN MATHAI
                  JOSON MANAVALAN
                  KURYAN THOMAS
                  PAULOSE C. ABRAHAM
                  RAJA KANNAN
                  KESHAVRAJ NAIR



RESPONDENTS:

       1          STATE OF KERALA
                  REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES,
                  DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

       2          THE JOINT COMMISSIONER (APPEALS)
                  KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THEVARA,
                  ERNAKULAM, KOCHI-682 015.

       3          THE STATE TAX OFFICER (WORKS CONTRACT),
                  DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS
                  TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM-
                  682 018.

       4          THE DEPUTY COMMISSIONER OF STATE TAX
                  SGST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM,
                  KOCHI-682 030.


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. 21079 OF 2021

                                   2



               BECHU KURIAN THOMAS, J
             ==========================
                W.P.(C) No.21079 of 2021
                ---------------------------------
         Dated this the 5 th day of October, 2021


                             JUDGMENT

Petitioner is an assessee under the provisions of

the Kerala Value Added Tax Act, 2003. Aggrieved

by Exts.P1 & P2 assessment orders, relating to

assessment year 2014-2015, petitioner has

preferred an appeal before the 2 nd 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 WP(C) NO. 21079 OF 2021

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 receipt of a copy of this

judgment.

4. 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 AMV/06/10//2021 WP(C) NO. 21079 OF 2021

APPENDIX OF WP(C) 21079/2021

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28.11.2020 ISSUED BY THE 3RD RESPONDENT ASSESSING AUTHORITY FOR THE YEAR 2014-15

Exhibit P2 TRUE COPY OF THE RECTIFIED ORDER OF ASSESSMENT DATED 15.3.2021 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15

Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 29.9.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 29.9.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 7.9.2021 ISSUED BY THE 4TH RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT 1968 TO THE PETITIONER

RESPONDENT'S EXHIBITS: NIL

//TRUE COPY//

PA TO JUDGE