M/S. Star Enterprises vs The State Tax Officer- Iv
2022 Latest Caselaw 1196 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
        FRIDAY, THE 28TH DAY OF JANUARY 2022 / 8TH MAGHA, 1943
                        WP(C) NO. 3002 OF 2022
PETITIONER:

            M/S. STAR ENTERPRISES,
            MARKET ROAD, ALUVA REPRESENTED BY ITS MANAGING PARTNER,
            GOLVIN JOSE.
            BY ADV P.R.AJITHKUMAR


RESPONDENTS:

    1       THE STATE TAX OFFICER- IV,
            STATE GST DEPARTMENT, ALUVA 683 101.
    2       KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
            ERNAKULAM REPRESENTED BY THE ASSISTANT SECRETARY 682
            015.
    3       THE DEPUTY TAHSILDAR,
            ALUVA TALUK, ALUVA 683 101.
OTHER PRESENT:

            SMT.M.M.JASMIN-GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 3002 OF 2022
                               -:2:-


                 BECHU KURIAN THOMAS, J.
             -----------------------------------------
                   W.P.(C) No.3002 of 2022
             ----------------------------------------
           Dated this the 28th day of January, 2022

                            JUDGMENT

Aggrieved by Ext.P1 and Ext.P2 orders of assessment

relating to assessment years 2011-12 and 2012-13,

petitioner has preferred second appeals before the 2 nd

respondent, a copies of which are produced as Ext.P4 and

Ext.P5. Petitions for stay of proceedings pursuant to the

assessment orders have also been filed as Ext.P6 and

Ext.P7. Petitioner apprehends coercive proceedings to be

effected even before the petitions for stay are 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.

WP(C) NO. 3002 OF 2022

3. Accordingly, there will be a direction to the 2 nd

respondent to consider and pass orders on Ext.P6 and

Ext.P7 stay petitions, 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 shall be kept in

abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJM WP(C) NO. 3002 OF 2022

APPENDIX OF WP(C) 3002/2022

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 2011-12 DATED 23.03.2019.

Exhibit P2 TRUE COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 2012-13 DATED 23.3.2019.

Exhibit P3 TRUE COPY OF THE APPELLATE ORDER DATED 15-06-2020.

Exhibit P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE YEAR 2011-21 DTD. 04.1.2021.

Exhibit P5 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE YEAR 2012-13 DTD 04.01.2021.

Exhibit P6 TRUE COPY OF THE AFFIDAVIT AND STAY PETITION FILED FOR THE YEAR 2011-12 04.01.2021.

Exhibit P7 TRUE COPY OF THE AFFIDAVIT AND STAY PETITION FILED FOR THE YEAR 2012-13 04 01.2021.

Exhibit P8 TRUE COPY OF THE RECOVERY NOTICE DATED 20.01.2022.

RESPONDENT'S EXHIBITS : NIL


AJM                  //TRUE COPY//        PA TO JUDGE