Kizhakkedath Enterprises vs Agrl. Income Tax And State Tax ...
2021 Latest Caselaw 20859 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

 WEDNESDAY, THE 6TH DAY OF OCTOBER 2021 / 14TH ASWINA, 1943

                   WP(C) NO. 21296 OF 2021

PETITIONER:

          M/S.KIZHAKKEDATH ENTERPRISES
          PAZHAVANGADI.P.O, RANNI-689673,
          PATHANAMTHITTA DISTRICT,
          REPRESENTED BY ITS MANAGING PARTNER,
          SRI.JOMON PHILIP.
          BY ADVS.
          SRI.TOMSON T.EMMANUEL
          SRI.BEJOY CHERIYAN


RESPONDENTS:

    1     AGRL. INCOME TAX AND STATE TAX OFFICER
          SGST DEPARTMENT,
          RANNI-689673.
    2     DEPUTY COMMISSIONER (APPEALS)
          SGST DEPARTMENT,
          PATHANAMTHITTA-689645.
    3     THE DEPUTY COMMISSIONER OF STATE TAX
          SGST DEPARTMENT,
          PATHANAMTHITTA-689645.


          BY DR.THUSHARA JAMES, SR. GOVT. PLEADER


     THIS WRIT PETITION      (CIVIL) HAVING COME UP      FOR
ADMISSION ON 06.10.2021,     THE COURT ON THE SAME       DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.21296/21
                                         -:2:-




                         BECHU KURIAN THOMAS, J.
                         -----------------------------------------
                            W.P.(C) No.21296 of 2021
                         ----------------------------------------
                      Dated this the 6th day of October, 2021

                                    JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2016-17, petitioner has preferred Ext.P2 appeal

before the 2nd respondent, along with Ext.P3 petition for condoning

delay in filing Ext.P2 appeal. 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 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 delay condonation petition as

well as Ext.P4 stay petition, within a period of three months from the W.P.(C) No.21296/21

date of receipt of a copy of this judgment. 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 vps W.P.(C) No.21296/21

APPENDIX OF WP(C) 21296/2021

PETITIONER'S/S' EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER DATED 26.02.2021 COMPLETED U/S.25(1)OF THE KVAT ACT FOR 2016-17 BY 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE STATUTORY APPEAL DATED 12/07/2021 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1.

EXHIBIT P3 TRUE COPY OF PETITION FOR CONDONING DELAY SUBMITTED ALONG WITH EXT P2 APPEAL, BEFORE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF PETITION FOR STAY SUBMITTED ALONG EXT.P2 APPEAL, BEFORE THE 2ND RESPONDENT.

EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 11-12-2020 IN WP(C)NO.27617 OF 2020 PASSED BY THIS HON'BLE COURT IN DIRECTING 1ST RESPONDENT TO CONSIDER JUDGMENT PASSED ON SIMILAR ISSUE, WHILE COMPLETING ASSESSMENT.

EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 02.12.2015 IN WP(C)NO.5077 OF 2009 PASSED BY THIS HON'BLE COURT.

W.P.(C) No.21296/21