K.C. Balakrishnan vs The State Tax Officer
2021 Latest Caselaw 20693 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. 21029 OF 2021
PETITIONER:

                  K.C. BALAKRISHNAN
                  AGED 66 YEARS
                  PROPRIETOR, M/S. BALAKRISHNA JEWELLERY,
                  G.B. ROAD, PALAKKAD

                  BY ADVS.
                  SRI.HARISANKAR V. MENON
                  SRI.MEERA V.MENON


RESPONDENTS:

       1          THE STATE TAX OFFICER
                  STATE GST DEPARTMENT,
                  1ST CIRCLE, PALAKKAD 678 001

       2          THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
                  ADDITIONAL BENCH, CHEROOTTY ROAD,
                  KOZHIKODE 673 032, REP.BY ITS SECRETARY

       3          THE DEPUTY COMMISSIONER OF STATE TAX,
                  SGST DEPARTMENT, PALAKKAD 678 001

                  SMT.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. 21029 OF 2021

                                           2



                             BECHU KURIAN THOMAS,                     J

                     ===========================
                         W.P.(C) No.21029 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 Ext.P1

assessment order, relating to assessment year 2016-2017,

petitioner has preferred an appeal before the Assistant

Commissioner (Appeals), Palakkad; who had rejected the

same by a common order, which is produced as Ext.P2.

Petitioner has preferred a second appeal before the 2 nd

respondent, along with an application for stay, which are

produced herein as Exts.P3 & P3(a). 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 WP(C) NO. 21029 OF 2021

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.P3(a) 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/05/10//2021 WP(C) NO. 21029 OF 2021

APPENDIX OF WP(C) 21029/2021

PETITIONER'S EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17

Exhibit P2 COPY OF COMMON ORDER ISSUED BY THE ASST.

COMMISSIONER (APPEALS), PALAKKAD

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P4 COPY OF CHALLAN EVIDENCING THE PAYMENT BY THE PETITIONER

RESPONDENT'S EXHIBITS : NIL