B.Mohanachandran Nair vs The Deputy Commissioner ...
2021 Latest Caselaw 19853 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
         THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
 THURSDAY, THE 23RD DAY OF SEPTEMBER 2021 / 1ST ASWINA, 1943
                      WP(C) NO. 19765 OF 2021
PETITIONER :

             B.MOHANACHANDRAN NAIR,
             AGED 62 YEARS,
             PROPRIETOR, M/S. PRASANTHI CASHEW COMPANY,
             MANGAD, KOLLAM

             BY ADVS.
             HARISANKAR V. MENON
             MEERA V.MENON



RESPONDENTS :

     1       THE DEPUTY COMMISSIONER (ASSESSMENT),
             KOLLAM STATE GOODS AND SERVICES TAX DEPARTMENT,
             SPECIAL CIRCLE, KOLLAM - 691 001

     2       THE JOINT COMMISSIONER (APPEALS),
             DEPARTMENT OF COMMERCIAL TAXES,
             KOLLAM 691 001



             BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   23.09.2021,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 19765 OF 2021
                                     2

                    BECHU KURIAN THOMAS, J.
                  =-=-=-=-=-=-=-=-=-=-=-=-=-=
                     W.P.(C).No.19765 of 2021
                  =-=-=-=-=-=-=-=-=-=-=-=-=-=
             Dated this the 23rd day of September, 2021

                                  JUDGMENT

Aggrieved by Ext.P1 order of assessment under the CST

relating to assessment year 2016-17, petitioner has preferred appeal

before the 2nd respondent, a copy of which is produced as Ext.P2. Ext.P3

petition for stay of proceedings pursuant to the assessment order has

also been filed. 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 2 nd respondent to

consider and pass orders on Ext.P3 stay petition, within a period of two

months from the 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 RKM WP(C) NO. 19765 OF 2021

APPENDIX OF WP(C) 19765/2021

PETITIONER'S EXHIBITS :

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

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.