Joseph P.M vs The State Tax Officer
2022 Latest Caselaw 4774 Ker

W.P.C.No.14486/2022                    1



             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
          THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
  TUESDAY, THE 26TH DAY OF APRIL 2022 / 6TH VAISAKHA, 1944
                      WP(C) NO. 14486 OF 2022
PETITIONERS:

             JOSEPH P.M.,
             AGED 50 YEARS,
             PROPRIETOR, JM AGENCIES, PATTATHIL HOUSE,
             NEAR YOUVAJANA SAMAJ, KP VALLON ROAD,
             KADAVANTHRA, ERNAKULAM, KOCHI, PIN-682 020.

             BY ADV R.MURALEEDHARAN



RESPONDENTS:

     1       THE STATE TAX OFFICER,
             STATE GOODS & SERVICES TAX DEPARTMENT, SECOND
             CIRCLE, TRIPUNITHURA, ERNAKULAM, COCHIN, PIN-682
             301.

     2       THE JOINT COMMISSIONER (APPEALS),
             STATE GOODS AND SERVICES TAX DEPARTMENT,
             ERNAKULAM, PIN-682 015.

     3       THE DEPUTY COMMISSIONER OF STATE TAX,
             STATE GOODS AND SERVICE TAX DEPARTMENT,
             ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030.


      THIS     WRIT   PETITION    (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 26.04.2022, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
 W.P.C.No.14486/2022                  2



                           JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2016-2017, petitioner has preferred an appeal

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

A petition for stay of proceedings pursuant to the assessment

order has also been filed as Ext.P3. Petitioners apprehend

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 petition itself can be disposed of with a direction.

3. 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 against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE DG/26.4.22

APPENDIX OF WP(C) 14486/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016- 17 DATED 22.06.2021.

Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER DATED 18.04.2022.

Exhibit P3 TRUE COPY OF THE APPLICATION FOR STAY DATED 18.04.2022 FILED ALONG WITH EXT.P2 APPEAL.

Exhibit P4 TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT BY THE 3RD RESPONDENT DATED 18.02.2022 FOR THE DEMAND AS PER EXT.P1.