K.Raveendran Nair vs The State Tax Officer (Works ...
2022 Latest Caselaw 4840 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. 15002 OF 2022
PETITIONER/S:

               K.RAVEENDRAN NAIR
               AGED 61 YEARS
               SAYANTHANAM, MUTTAMBALAM P.O., KOTTAYAM-686002.

               BY ADVS.
               HARISANKAR V. MENON
               MEERA V.MENON



RESPONDENT/S:

    1          THE STATE TAX OFFICER (WORKS CONTRACT)
               STATE GOODS & SERVICES TAX DEPARTMENT, KOTTAYAM-
               686002.

    2          THE JOINT COMMISSIONER (APPEALS),
               STATE GST DEPARTMENT, KOTTAYAM-686001.


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.15002 of 2022

                                 ..2..




                               JUDGMENT

Aggrieved by Exts.P1 & P2 orders of assessment

relating to assessment years 2010-11 & 2011-12

respectively, petitioner has preferred appeals

before the 2nd respondent, a copies of which

are produced as Exts.P3 & P4. Petitions for

stay of proceedings pursuant to the assessment

orders have also been filed as Exts.P5 & P6.

Petitioner apprehends coercive proceedings to

be effected even before the petitions 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

2nd respondent to consider and pass orders on WP(C) No.15002 of 2022

..3..

Exts.P5 & P6 stay petitions, 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/-

MOHAMMED NIAS C.P.

JUDGE bka/29.04.2022 WP(C) No.15002 of 2022

..4..

APPENDIX OF WP(C) 15002/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT DATED 24-03-2022.

Exhibit P2 COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT DATED 24-03-2022.

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5.4.2022.

Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5.4.2022.

Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05-04-2022.

Exhibit P6 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05-04-2022.