M/S. Hotel Royal Kallada ... vs The State Tax Officer
2022 Latest Caselaw 6147 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 1ST DAY OF JUNE 2022 / 11TH JYAISHTA, 1944
                        WP(C) NO. 17655 OF 2022
PETITIONER/S:

          M/S. HOTEL ROYAL KALLADA RESIDENCY,
          EAST KALLADA, KOLLAM-691 502, REPRESENTED BY ITS
          MANAGING PARTNER, SUBHASH.R.
          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON


RESPONDENT/S:

    1     THE STATE TAX OFFICER,
          STATE GOODS & SERVICES TAX DEPARTMENT, KUNDARA, KOLLAM-
          691 501.
    2     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM-695
          010, REPRESENTED BY ITS ASST. SECRETARY.
          SMT. THUSHARA JAMES, SR. GP
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 17655 OF 2022                    2



                                     JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2013-14, petitioner has preferred a second

appeal before the 2nd 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 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 with a direction.

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

respondent to consider and pass orders on Ext.P4 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 in respect of Ext.P1 shall be

kept in abeyance.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 17655/2022

PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.

Exhibit P2 COPY OF ORDER ISSUED BY THE ASST.

COMMISSIONER (APPEALS), KOLLAM IN KAVAT (KLM) NO.1581/2018.

Exhibit P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.