M/S. Sannidhan Bar & Restaurant vs The Deputy Commissioner Of State ...
2022 Latest Caselaw 11824 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
 WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944
                       WP(C) NO. 41268 OF 2022
PETITIONER:

          M/S. SANNIDHAN BAR & RESTAURANT,
          SOUTH BAZAR, KANNUR,
          REPRESENTED BY ITS MANAGING PARTNER,
          M.N. GIRISH, S/O. M. BHARATHAN,
          AGED 69 YEARS, RESIDING AT MOOLIYIL HOUSE,
          CIVIL STATION P.O., KANNUR-670 002.

          BY ADVS.
          N.MURALEEDHARAN NAIR
          ANTONY JONES



RESPONDENTS:

    1     THE DEPUTY COMMISSIONER OF STATE TAX
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          SPECIAL CIRCLE, KANNUR-670 002.

    2     THE DEPUTY COMMISSIONER (APPEALS),
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          KOZHIKODE-673 006.

          ADV. THUSHARA JAMES (SR GP)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 41268 OF 2022

                                    2


                               JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2021-22, 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. 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 learned

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/-

GOPINATH P.

JUDGE

DK WP(C) NO. 41268 OF 2022

APPENDIX OF WP(C) 41268/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2021 -22 DATED 20.09.2022

Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTDATEDL5.11.2022

Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER 2ND RESPONDENT DATED 30.11.2022

Exhibit P4 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY IST RESPONDENT DATED 26.11.2022