Electeria Resorts vs The State Tax Officer(Ib)
2021 Latest Caselaw 19604 Ker

WP(C) NO. 19385 OF 2021
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                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
             THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
  FRIDAY, THE 17TH DAY OF SEPTEMBER 2021 / 26TH BHADRA, 1943
                              WP(C) NO. 19385 OF 2021
PETITIONER:

                  ELECTERIA RESORTS
                  VANDANMEDU, THEKKADY, IDUKKI-685 551, REPRESENTED
                  BY ITS PROPRIETOR SRI. JAYAN JOSEPH

                  BY ADVS.
                  AJI V.DEV
                  ALAN PRIYADARSHI DEV
                  S.SAJEEVAN



RESPONDENTS:

       1          THE STATE TAX OFFICER(IB)
                  STATE GOODS & SERVICES TAX DEPARTMENT, PUBLIC
                  LIBRARY BUILDING, SASTHRY ROAD, KOTTAYAM-686 001

       2          THE STATE TAX OFFICER,
                  LUXURY TAX, STATE GOODS & SERVICES TAX DEPARTMENT,
                  TAX COMPLEX, IDUKKI AT KATTAPPANA-685 515

       3          THE KERALA VALUE ADDEAD TAX APPELLATE TRIBUNAL,
                  STATE TAX COMPLEX, NAGAMPADAM, KOTTAYAM-686 001

       4          THE DEPUTY COMMISSIONER OF STATE TAX,
                  STATE GOODS & SERVICES TAX DEPARTMENT,IDUKKI AT
                  KATTAPPANA-685 508




                  DR.THUSHARA JAMES-SR GP


THIS       WRIT    PETITION   (CIVIL)    HAVING   COME   UP   FOR   ADMISSION   ON
17.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19385 OF 2021
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                    BECHU KURIAN THOMAS, J.

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                        WP(C) No. 19385 of 2021
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               Dated this the 17th day of September, 2021

                              JUDGMENT

Aggrieved by Ext.P2 order of assessment relating to

assessment year 2015-16, petitioner has preferred second

appeal before the third 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.P3(b), along with a delay petition produced as Ext.P3(a).

Petitioner apprehends coercive proceedings to be carried out

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 can be disposed of with a

direction.

Accordingly, there will be a direction to the third WP(C) NO. 19385 OF 2021

respondent to consider and pass orders on Ext.P3(a) delay

petition as well as Ext.P3(b) stay petition, within period of

three months from the date of receipt of a copy of this

judgment. Till such decision is taken, all coercive proceedings

shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/17.09.2021 WP(C) NO. 19385 OF 2021

APPENDIX OF WP(C) 19385/2021

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR THE YEAR 2015-16 DATED 30.08.2019

Exhibit P2 A TRUE COPY OF THE 1ST APPELLATE ORDER PASSED FOR THE YEAR 2015-16 DATED 07.07.2020

Exhibit P3 A TRUE COPY OF THE SECOND APPEAL FILED BY THE PETITIONER BEFORE THE T TRIBUNAL DATED 25/11/2020 (ILED ON 01.12.2020)

Exhibit P3A A TRUE COPY OF THE CONNECTED APPLICATION FOR CONDONATION OF DELAY FILED BY THE PETITIONER BEFORE THE TRIBUNAL DATED 25.11.2020 (FILED ON 01.12.2020)

Exhibit P3B A TRUE COPY OF THE CONNECTED APPLICATION FOR STAY OF COLLECTION OF TAX/INTEREST FILED BY THE PETITIONER BEFORE THE TRIBUNAL DATED 25.11.2010 (FILED ON 01.12.2020)

Exhibit P4 A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT FOR 2015-16 DATED 26.08.2021