Jyothish K.V vs The State Tax Officer
2021 Latest Caselaw 20074 Ker

WP(C) NO. 20092 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. 20092 OF 2021
PETITIONER:

               JYOTHISH K.V
               AGED 39 YEARS
               PROPRIETOR, M/S FRIENDS GLASS & PLYWOODS,
               PUTHUR P.O.THRISSUR PIN-680 014
               BY ADVS.
               P.N.DAMODARAN NAMBOODIRI
               HRITHWIK D. NAMBOOTHIRI


RESPONDENTS:

    1          THE STATE TAX OFFICER
               IVTH CIRCLE, STATE GST DEPARTMENT, POOTHOLE,
               THRISSUR-680 004.
    2          THE JOINT COMMISSIONER (APPEALS)
               STATE GST DEPARTMENT, THRISSUR-680 004.
    3          THE VAT APPELLATE TRIBUNAL,
               DEPARTMENT OF COMMERCIAL TAXES, THEVARA,
               ERNAKULAM-682 013.
    4          THE DEPUTY COMMISSIONER,
               STATE GST DEPARTMENT, THRISSUR-680 004.
        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. 20092 OF 2021

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                     BECHU KURIAN THOMAS, J
                ................................................
                    W.P.(C) No.20092 of 2021
                 ...........................................
           Dated this the 24TH day of September, 2021

                                   JUDGMENT

Aggrieved by Ext.P1 order of assessment

relating to assessment year 2015-16, petitioner

has preferred a second appeal before the 3rd

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.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 WP(C) NO. 20092 OF 2021

petition itself can be disposed of with a

direction.

3. Accordingly, there will be a direction

to the 3rd respondent to consider and pass orders

on Ext.P4 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. 20092 OF 2021

APPENDIX OF WP(C) 20092/2021

PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO 32563770814/2015-16 DATED 5.8.2020 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPELLATE ORDER KVAT NO 346 NO 346/20 DATED 21.1.2021 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF THE 2ND APPEAL DATED 18.9.2021 FILED BY THE PETITIONER BEFORE 3RD RESPONDENT FOR THE YEAR 2015-16.

Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 18.9.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16.

RESPONDENT'S EXHIBITS: NIL

AJM //TRUE COPY// PA TO JUDGE