Molly Jose vs The State Tax Officer (Int)
2021 Latest Caselaw 19703 Ker

               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. 19367 OF 2021
PETITIONER:

          MOLLY JOSE
          AGED 59 YEARS
          PROPRIETRIX, M/S AUTO GRAND, POOTHOLE ROAD, THRISSUR.

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON



RESPONDENTS:

    1     THE STATE TAX OFFICER (INT)
          MOBILE SQUAD NO.II, STATE GOODS & SERVICES TAX
          DEPARTMENT, THRISSUR - 680 004.

    2     THE JOINT COMMISSIONER (APPEALS)
          STATE GOODS & SERVICES TAX DEPARTMENT, THRISSUR - 680
          004.



          DDR.THUSHARA JAMMES-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. 19367 OF 2021
                                 2



                BECHU KURIAN THOMAS, J.
                 ----------------------------------------
                     WP(C) No. 19367 of 2021
                 ----------------------------------------
            Dated this the 17th day of September, 2021

                           JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2015-16, petitioner has preferred an appeal

before the second respondent, a copy of which is produced

as Ext.P2. A petition for stay of proceedings pursuant to the

assessment order has also been filed as Ext.P3. Petitioner

apprehends coercive proceedings to be carried out even

before the petition for stay is considered. Hence this writ

petition.

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 second

respondent to consider and pass orders on Ext.P3 stay

petition, within period of three months from the date of WP(C) NO. 19367 OF 2021

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. 19367 OF 2021

APPENDIX OF WP(C) 19367/2021

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2015-16.

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P4 COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P5 COPY OF POSTING NOTICE ISSUED BY THE 2ND RESPONDENT.