Kohinoor Floor (P) Limited vs The State Tax Officer
2022 Latest Caselaw 1958 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    FRIDAY, THE 18TH DAY OF FEBRUARY 2022 / 29TH MAGHA, 1943
                    WP(C) NO. 5451 OF 2022
PETITIONER :

          M/S.KOHINOOR FLOOR (P) LIMITED
          KANNADIKKAD, MARADU,
          ERNAKULAM, PIN - 682 304,
          REPRESENTED BY ITS MANAGING DIRECTOR,
          SUNIL GEORGE OOMMEN.
          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA


RESPONDENTS:

    1     THE STATE TAX OFFICER
          2ND CIRCLE, STATE GST DEPARTMENT,
          THRIPUNITHURA - 682 301.
    2     THE JOINT COMMISSIONER (APPEALS),
          STATE GST DEPARTMENT,
          TAXES COMPLEX, THEVARA,
          ERNAKULAM - 682 013.
    3     THE DEPUTY COMMISSIONER,
          STATE GST DEPARTMENT,
          CIVIL STATION, KAKKANAD,
          KOCHI - 682 030.
          DR.THUSHARA JAMES, SR.GP



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 5451 OF 2022
                                               2



                          BECHU KURIAN THOMAS, J
                         ..............................................
                             W.P.(C) No.5451 of 2022
                            .....................................
                     Dated this the 18th day of February, 2022

                                        JUDGMENT

Petitioner is an assessee under the provisions of

the Kerala Value Added Tax Act, 2003.

2. Aggrieved by Ext.P1 assessment order, relating to

assessment year 2016-2017, petitioner has preferred

Ext.P2 appeal before the 2 nd respondent. Petition

for stay of proceedings pursuant to the assessment

order has been filed as Ext.P3. Petitioner

apprehends coercive proceedings to be effected

even before the petitions for stay are considered.

Hence, this writ petition.

3. 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. WP(C) NO. 5451 OF 2022

4. 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 three months from

the date of receipt of a copy of this judgment.

5. Till such a decision is taken, all proceedings

pursuant to Ext.P4 revenue recovery notice shall

be kept in abeyance.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS JUDGE AMV/18/02//2022 WP(C) NO. 5451 OF 2022

APPENDIX OF WP(C) 5451/2022

PETITIONER EXHIBITS

COPY OF ASSESSMENT ORDER ISSUED BY THE EXT.P1 1ST RESPONDENT FOR THE YEAR 2016-2017.

COPY OF THE APPEAL FILED BY THE EXT.P2 PETITIONER BEFORE THE 2ND RESPONDENT.

COPY OF STAY PETITION FILED BY THE EXT.P3 PETITIONER BEFORE THE 2ND RESPONDENT.

COPY OF NOTICE IN FORM NO.1 ISSUED BY EXT.P4 THE 3RD RESPONDENT.

RESPONDENTS EXHIBITS : NIL

TRUE COPY