Shwas Homes Pvt Ltd vs The Deputycommissioner (Wc)
2022 Latest Caselaw 447 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
       THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 13TH DAY OF JANUARY 2022 / 23RD POUSHA, 1943
                       WP(C) NO. 1096 OF 2022
PETITIONER/S:

            SHWAS HOMES PVT LTD
            39/5273, 2ND FLOOR, G-363, GEORGE TECHNOLOGIES
            ARCADE, K.C. JOSEPH ROAD, PANAMPILLY NAGAR,
            KOCHI - 682036, REPRESENTED BY ITS DIRECTOR,
            SREENI PARAMESWARAN.

              BY ADVS.
              HARISANKAR V. MENON
              MEERA V.MENON



RESPONDENT/S:

   1        THE DEPUTYCOMMISSIONER (WC)
            OFFICE OF THE JOINT COMMISSIONER, SGST
            DEPARTMENT, CLAS TOWER, CARGIL LANE, OLD RAILWAY
            STATION ROAD, ERNAKULAM, KOCHI - 682018.

   2        THE JOINT COMMISSIONER (APPEALS)
            SGST DEPARTMENT, ERNAKULAM, KOCHI - 682015.


       THIS     WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION      ON   13.01.2022,     THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WPC No.1096/2022

                                     ..2..




               BECHU KURIAN THOMAS, J.
     -----------------------------------------
               WP.(C) No. 1096 of 2022
      ----------------------------------------
       Dated this the 13th day of January, 2022


                                   JUDGMENT

Aggrieved by Ext.P1 order of assessment

relating to assessment year 2016-17,

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

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 WPC No.1096/2022

..3..

direction.

3. Accordingly, there will be a direction to the

2nd 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. 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/-

BECHU KURIAN THOMAS

JUDGE bka/13.01.2022 WPC No.1096/2022

..4..

APPENDIX OF WP(C) 1096/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 24.11.2021.

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 22.12.2021.

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 22.12.2021.