Sachu.T.Razak vs The Asst.Commissioner
2022 Latest Caselaw 4822 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
        THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
 FRIDAY, THE 29TH DAY OF APRIL 2022 / 9TH VAISAKHA, 1944
                      WP(C) NO. 15012 OF 2022
PETITIONER/S:

            SACHU.T.RAZAK, AGED 36 YEARS, PROPRIETOR, M/S.
            AMY JEWELLERY DESIGNERS, SAIRA PLAZA, OPP.
            MODERN BREAD, EDAPPALLY, KOCHI-682024.

              BY ADVS.
              S.ANIL KUMAR
              SABU.C.J
              APARNA ANIL



RESPONDENT/S:

   1        THE ASST.COMMISSIONER
            1ST CIRCLE, STATE GST DEPARTMENT, KALAMASSERY,
            AT CIVIL STATION, KAKKANAD, KOCHI-682030.

   2        THE DY. COMMISSIONER (APPEALS),
            STATE GST DEPARTMENT, THEVARA, KOCHI-682015.

   3        THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
            THEVARA, KOCHI-682015.

   4        THE DY. COMMISSIONER OF STATE TAX,
            STATE GST DEPARTMENT, CIVIL STATION, KAKKANAD,
            KOCHI-682030.


OTHER PRESENT:

              SMT JASMINE M.M GP


       THIS    WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION      ON   29.04.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) No.15012 of 2022

                                  ..2..




                                JUDGMENT

Aggrieved by Ext.P2 order of assessment

relating to assessment year 2017-18,

petitioner has preferred an 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 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 WP(C) No.15012 of 2022

..3..

Ext.P4 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 shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

MOHAMMED NIAS C.P.

JUDGE bka/29.04.2022 WP(C) No.15012 of 2022

..4..

APPENDIX OF WP(C) 15012/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER DATED 24.11.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-2018.

Exhibit P2 COPY OF APPELLATE ORDER 25.2.2022 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT.P1 ASSESSMENT ORDER.

Exhibit P3 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 ORDER.

Exhibit P4 COPY OF STAY PETITION FILED IN EXT.P3 APPEAL.

Exhibit P5 COPY OF DEMAND NOTICE DATED 8.4.2022 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 ASSESSMENT ORDER.