Resminadh.U vs The State Tax Officer-Ii
2021 Latest Caselaw 19957 Ker

WP(C) NO. 20080 OF 2021

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            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
         THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 24TH DAY OF SEPTEMBER 2021 / 2ND ASWINA, 1943
                        WP(C) NO. 20080 OF 2021
PETITIONER:

                RESMINADH.U.,
                AGED 43 YEARS
                PROPRIETOR M/S. KOLAKATH TRADERS',
                KALLELIBHAGAM P.O.,
                KARUNAGAPPALLY, RESIDING AT KOLAKATHU VEEDU,
                MUZHANGODI, KALLELIBHAGAM P.O.,
                KARUNAGAPALLY. KOLLAM DISTRICT 690 519.
                BY ADVS.
                BOBBY JOHN
                S.AJAYAGHOSH KUMAR


RESPONDENTS:

     1          THE STATE TAX OFFICER-II
                KARUNAGAPPALLY,
                STATE GOODS AND SERVICE TAX OFFICE,
                KOLLAM DISTRICT 690 518.
     2          THE DEPUTY COMMISSIONER (APPEALS),
                KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,
                KOLLAM BAPUJI NAGAR, ASRAMAM, 691 002.
     3          KERALA STATE VALUE ADDED TAX APPELLATE TRIBUNAL,
                THIRUVANANTHAPURAM, SASTHAMANGALAM,
                THIRUVANANTHAPURAM, 695 010.
     4          THE DPUTY TAHSILDAR,
                KARUNAGAPPALLY, KARUNAGAPPALLY, TALUK OFFICE
                MINI CIVIL STATION, K.K. ROAD, KARUNAGAPALLY 690
                518.
OTHER PRESENT:

                DR. THUSHARA JAMES-SR GP
         THIS    WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION        ON   24.09.2021,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 20080 OF 2021

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                     BECHU KURIAN THOMAS, J
                ................................................
                    W.P.(C) No.20080 of 2021
                 ...........................................
           Dated this the 24TH day of September, 2021

                                JUDGMENT

Aggrieved by Exts.P1, P1A, P1B order of

assessment relating to assessment year 2013-14,

2015-16, 2016-17, petitioner has preferred second

appeal before the 3rd respondent, a copy of which

is produced as Exts.P3, P3A, P3B. A petition

for stay of proceedings pursuant to the

assessment order has also been filed as Exs.P4,

P4A, P4B. Petitioner apprehends coercive

proceedings to be effected 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 WP(C) NO. 20080 OF 2021

petition itself can be disposed of with a

direction.

Accordingly, there will be a direction to

the 3rd respondent to consider and pass orders on

Exts.P4, P4A, P4B 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 AJM WP(C) NO. 20080 OF 2021

APPENDIX OF WP(C) 20080/2021

PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER, DATED 05.05.2018 PASSED BY THE IST RESPONDENT FOR THE YEAR 2013-14.

Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER, DATED 25.07.2018 PASSED BY THE IST RESPONDENT FOR THE YEAR 2015-16.

Exhibit P1 B TRUE COPY OF THE ASSESSMENT ORDER, DATED 26.072018 PASSED BY THE IST RESPONDENT FOR THE YEAR 2016-17. Exhibit P2 TRUE COPY OF THE FIRST APPELLATE ORDER DATED 12.02.2021 PASSED BY THE 2ND RESPONDENT FOR 2013-14.

Exhibit P2A TRUE COPY OF THE FIRST APPELLATE ORDER DATED 12.02.2021 PASSED BY THE 2ND RESPONDENT FOR 2015-16.

Exhibit P2B TRUE COPY OF THE FIRST APPELLATE ORDER DATED 15.02.2021 PASSED BY THE 2ND RESPONDENT FOR 2016-17.

Exhibit P 3 TRUE COPY OF THE SECOND APPEAL DATED 03.05.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL, FOR THE YEAR 2013-14.

Exhibit P 3A TRUE COPY OF THE SECOND APPEAL DATED 03.05.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL, FOR THE YEAR 2015-16.

Exhibit P 3B TRUE COPY OF THE SECOND APPEAL DATED 03.05.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL, FOR THE YEAR 2016-17.

Exhibit P 4 TRUE COPY OF THE STAY APPLICATION DATED 03.05.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL, FOR THE YEAR 2013-14.

Exhibit P 4A TRUE COPY OF THE STAY APPLICATION DATED 03.05.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL, FOR THE YEAR 2015-16.

Exhibit P 4B TRUE COPY OF THE STAY APPLICATION DATED 03.05.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL, FOR WP(C) NO. 20080 OF 2021

THE YEAR 2016-17.

Exhibit P5 TRUE COPY OF THE NOTICE UNDER SEC. 7 OF THE KERALA REVENUE RECOVERY ACT, DATED 10.06.2021, ISSUED BY THE 4TH RESPONDENT, FOR THE YEAR 2013-14. Exhibit P5A TRUE COPY OF THE NOTICE UNDER SEC. 7 OF THE KERALA REVENUE RECOVERY ACT, DATED 10.06.2021, ISSUED BY THE 4TH RESPONDENT, FOR THE YEAR 2015-16. Exhibit P5B TRUE COPY OF THE NOTICE UNDER SEC. 7 OF THE KERALA REVENUE RECOVERY ACT, DATED 10.06.2021, ISSUED BY THE 4TH RESPONDENT, FOR THE YEAR 2016-17. Exhibit P6 TRUE COPY OF THE NOTICE UNDER SEC. 34 OF THE KERALA REVENUE RECOVERY ACT, DATED 10.06.2021, ISSUED BY THE 4TH RESPONDENT, FOR THE YEAR 2013-14. Exhibit P6A TRUE COPY OF THE NOTICE UNDER SEC. 34 OF THE KERALA REVENUE RECOVERY ACT, DATED 10.06.2021, ISSUED BY THE 4TH RESPONDENT, FOR THE YEAR 2015-16. Exhibit P6B TRUE COPY OF THE NOTICE UNDER SEC. 34 OF THE KERALA REVENUE RECOVERY ACT, DATED 10.06.2021, ISSUED BY THE 4TH RESPONDENT, FOR THE YEAR 2016-17.

RESPONDENT'S EXHIBITS: NIL




AJM                       //TRUE COPY//           PA TO JUDGE