M/S . Sai Export Enterprises vs The Deputy Commissioner ...
2021 Latest Caselaw 20124 Ker

                    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. 19920 OF 2021



PETITIONER:

               M/S . SAI EXPORT ENTERPRISES,
               MANGAD, KOLLAM,
               REPRESENTED BY ITS MANAGING PARTNER,
               K.R. USHASREE.

               BY ADVS.HARISANKAR V. MENON
               MEERA V.MENON



RESPONDENTS:



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

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




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. 19920 OF 2021
                                                 2



                      BECHU KURIAN THOMAS, J
                   ===========================
                        W.P.(C) No.19920 of 2021
                       ---------------------------------
              Dated this the 24 th day of September, 2021

                                         JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2016 - 2017, petitioner has preferred

appeal before the 2 nd 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.

3. Accordingly, there will be a direction to the 2 nd WP(C) NO. 19920 OF 2021

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.

4. 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 AMV/24/09/2021 WP(C) NO. 19920 OF 2021

APPENDIX OF WP(C) 19920/2021

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17 (CST) DATED 06/02/2021. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22/07/2021. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22/07/2021.

RESPONDENTS EXHIBITS : NIL

TRUE COPY P.A.TO JUDGE