Gopika Regency vs Sales Tax Appellate Tribunal
2022 Latest Caselaw 6308 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944
                        WP(C) NO. 18040 OF 2022
PETITIONER:

            GOPIKA REGENCY
            VII/1103, CHIRAKKAKAM, VARAPPUZHA, KOCHI, REPRESENTED
            BY ITS PROPRIETOR, MR. K.K. PARAMESWARAN.

            BY ADVS.
            A.KUMAR
            P.J.ANILKUMAR
            G.MINI(1748)
            P.S.SREE PRASAD
            JOB ABRAHAM
            AJAY V.ANAND



RESPONDENTS:

    1       SALES TAX APPELLATE TRIBUNAL,
            ADDITIONAL BENCH, ERNAKULAM - 682015.

    2       JOINT COMMISSIONER (APPEALS) I,
            STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM -
            682015.

    3       THE INTELLIGENCE OFFICER,
            SQUAD NO.I, MATTANCHERRY AT ALUVA - 682001.

    4       STATE TAX OFFICER,
            SQUAD NO.I, STATE GOODS AND SERVICES TAX DEPARTMENT,
            MATTANCHERRY AT MINI CIVIL STATION, ALUVA - 682301.


OTHER PRESENT:

            ADV. DR. THUSHARA JAMES (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.18040/2022                      -2-

                                  JUDGMENT

Aggrieved by Ext.P3 order the petitioner has preferred an appeal before the

Sales Tax Appellate Tribunal, Ernakulam, a copy of which is produced as Ext.P4. A

petition for stay of proceedings pursuant to the order has also been filed as Ext.P5.

The 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 Tribunal to consider and

pass orders on Ext.P5 stay petition, within a period of three months from the date

of receipt of a copy of this judgment. Till such such orders are passed Ext.P6

demand shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 18040/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE PENALTY ORDER DATED 31.01.2019

Exhibit P2 TRUE COPY OF THE ORDER PASSED BY THE 1ST APPELLATE AUTHORITY DATED 25.01.2021.

Exhibit P3 TRUE COPY OF THE MODIFIED PENALTY ORDER PASSED BY THE 3RD RESPONDENT DATED 22.01.2022.

Exhibit P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 1ST RESPONDENT DATED 28.03.2022.

Exhibit P5 TRUE COPY OF THE APPLICATION FOR STAY DATED 28.03.2022.

Exhibit P6 TRUE COPY OF THE NOTICE OF DEMAND DATED 22.1.2022.