Mariamma George vs The State Tax Officer
2022 Latest Caselaw 4658 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
               THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
 FRIDAY, THE 22ND DAY OF APRIL 2022 / 2ND VAISAKHA, 1944
                        WP(C) NO. 14363 OF 2022
PETITIONER/S:

               MARIAMMA GEORGE, AGED 65 YEARS
               (W/O. LATE M.K. GEORGE,
               PROPRIETOR, M/S PAUL & SONS FURNITURE),
               MANKIDIAN HOUSE, HOUSE NO. VII/ 493, CHEVOOR
               P.O, THRISSUR 680 027.

               BY ADVS.
               HARISANKAR V. MENON
               MEERA V.MENON



RESPONDENT/S:

    1          THE STATE TAX OFFICER, 2ND CIRCLE, STATE GST
               DEPARTMENT, THRISSUR 680 004.

    2          TYHE DEPUTY COMMISSIONER (APPEALS), STATE GST
               DEPARTMENT, POOTHOLE, THRISSUR 680 004.

    3          THE DY. TAHSILDAR,
               TALUK OFFICE, THIRUVANANTHAPURAM TALUK,
               THIRUVANANTHAPURAM 695 023.


OTHER PRESENT:

               GP RESHMITA R CHANDRAN


        THIS     WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON   22.04.2022,     THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 14363 OF 2022

                                  ..2..




                                JUDGMENT

Aggrieved by Ext.P1 order of assessment

relating to assessment year 2013-14,

petitioner has preferred Ext.P2 appeal before

the 2nd respondent along with Ext.P3 delay

petition. A petition for stay of proceedings

pursuant to the assessment order has also been

filed as Ext.P4. The 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

learned Government Pleader, I am of the

opinion that this writ petition itself can be

disposed of with a direction to the 2 nd

respondent.

3. Accordingly, there will be a direction to the

2nd respondent to consider and pass orders on WP(C) NO. 14363 OF 2022

..3..

Ext.P3 stay petition, within a period of three

months from the date of receipt of a copy of

this judgment. Till such a decision is taken,

all coercive proceedings against the

petitioner pursuant to Exts.P6 & P7 shall be

kept in abeyance.

The writ petition is disposed of as above.

Sd/-

VIJU ABRAHAM

JUDGE bka/22.04.2022 WP(C) NO. 14363 OF 2022

..4..

APPENDIX OF WP(C) 14363/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2013-2014 ISSUED BY THE IST RESPONDENT DTD. 26.4.2021.

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02.04.2022.

Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02.04.2022.

Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02.04.2022.

Exhibit P5 COPY OF POSTING NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 16.4.2022.

Exhibit P6 COPY OF NOTICE IN FORM I ISSUED BY THE 3RD RESPONDENT DTD. 05.02.2022.

Exhibit P7 COPY OF NOTICE IN FORM 10 ISSUED BY THE 3RD RESPONDENT DTD. 19.02.2022.

Exhibit P8 COPY OF JUDGMENT OF THIS HON'BLE COURT IN WPC NO. 12856/2022 DTD. 07.04.2022.