Deepa Shibu vs The State Tax Officer
2022 Latest Caselaw 1965 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. 5596 OF 2022
PETITIONER:

          DEEPA SHIBU
          PROPRIETRESS, AGRO LINE, KARTHIKA BUILDING, MANNOOR,
          ERNAKULAM DISTRICT, PIN-683541.

          BY ADV R.MURALEEDHARAN


RESPONDENTS:

    1     THE STATE TAX OFFICER
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          MUVATTUPUZHA, ERNAKULAM DISTRICT, COCHIN, PIN-686661

    2     THE DEPUTY COMMISSIONER (APPEALS)
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          ALAPPUZHA, PIN-688011.

    3     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
          STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX,
          PERUMANOOR, ERNAKULAM, PIN-682015.

    4     THE ASSISTANT COMMISSIONER OF STATE TAXES,
          (PRESENTLY DEPUTY COMMISSIONER),
          STATE GOODS AND SERVICE TAX DEPARTMENT,
          ERNAKULAM AT MUVATTUPUZHA, PIN-686661.

          BY ADV.JASMIN M.M. (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. 5596 OF 2022

                                      2


                BECHU KURIAN THOMAS, J.
              ===========================
                  W.P.(C) No.5596 of 2022
             ============================
               Dated this the 18th day of February, 2022


                                JUDGMENT

Petitioner is an assessee under the Kerala Value Added Tax

Act, 2003. Aggrieved by Ext.P1 order of assessment relating to

assessment year 2015-2016, petitioner has preferred a second 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 Ext.P4 stay petition, within a period of

three months from the date of receipt of a copy of this judgment. Till WP(C) NO. 5596 OF 2022

such a decision is taken, all coercive proceedings, pursuant to

Ext.P5, against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE ssa/ WP(C) NO. 5596 OF 2022

APPENDIX OF WP(C) 5596/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16, DATED 18.10.2019.

Exhibit P2 TRUE COPY OF THE ORDER PASSED BY THE 1ST APPELLATE AUTHORITY IN KVATA (ALPY) NO.22/2021 DATED 21.12.2021.

Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXT.P1 & P2, DATED 12.01.2022.

Exhibit P4 TRUE COPY OF THE PETITION FOR STAY DATED 12.01.2022, FILED ALONG WITH EXT.P3 APPEAL.

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER R.R. ACT, DATED 13.12.2019 AND COERCIVE STEPS HAVE BEEN REVIVED.