M/S. Matheson Bosanquet ... vs Deputy Commissioner
2022 Latest Caselaw 6309 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. 18032 OF 2022
PETITIONER:

            M/S. MATHESON BOSANQUET ENTERPRISES PVT. LTD.,
            WELLINGTON ISLAND, KOCHI, REPRESENTED BY ITS AUTHORIZED
            SIGNATORY, SRI.P.C.SURESH KUMAR.

            BY ADVS.
            A.KUMAR
            P.J.ANILKUMAR
            G.MINI(1748)
            P.S.SREE PRASAD



RESPONDENT/S:

    1       DEPUTY COMMISSIONER,
            STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE
            (PRODUCE), MATTANCHERRY-682 001, ERNAKULAM.

    2       JOINT COMMISSIONER, (APPEALS) V,
            STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM-682
            015.

    3       SALES TAX APPELLATE TRIBUNAL,
            ADDITIONAL BENCH, ERNAKULAM-682 015.

    4       DEPUTY COMMISSIONER,
            STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY,
            ERNAKULAM-682 001.

    5       COMMERCIAL TAX OFFICER,
            REVENUE RECOVERY, MATTANCHERRY-682 001.


OTHER PRESENT:

            ADV. DR. THUSHARA JAMES (SR. GP)


     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.18032/2022                      -2-

                                  JUDGMENT

Aggrieved by Exts.P1 & P2 orders of assessment relating to assessment years

2016-2017 and 2017-2018, the petitioner has preferred Exts.P5 and P6 second

appeals before the Sales Tax Appellate Tribunal, Ernakulam. Petitions for stay of

proceedings pursuant to the assessment orders have also been filed as Ext.P7 & P8.

The petitioner apprehends coercive proceedings to be effected even before the

petitions 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 Exts.P7/P8, within a period of three months from the date of receipt

of a copy of this judgment. Till such such orders are passed the demand (Ext.P9)

shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 18032/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE CST ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-17 DATED 30.06.2021.

Exhibit P2 TRUE COPY OF THE CST ASSESSMENT ORDER DATED 20.06.2021 FOR THE ASSESSMENT YEAR 2017-18.

Exhibit P3 TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY DATED 31.12.2021 FOR THE ASSESSMENT YEAR 2016-17.

Exhibit P4 TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY DATED 31.12.2021 FOR THE ASSESSMENT YEAR 2017-18.

Exhibit P5 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER DATED 18.05.2022 FOR THE ASSESSMENT YEAR 2016-17.

Exhibit P6 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER DATED 18.05.2022 FOR THE ASSESSMENT YEAR 2017-18.

Exhibit P7 TRUE COPY OF THE APPLICATION FOR STAY FILED BY THE PETITIONER DATED 18.05.2022 FOR THE ASSESSMENT YEAR 2016-17.

Exhibit P8 TRUE COPY OF THE APPLICATION FOR STAY FILED BY THE PETITIONER DATED 18.05.2022 FOR TYE ASSESSMENT YEAR 2017-18.

Exhibit P9 TRUE COPY OF THE RECOVERY NOTICE DATED 09.02.2022 (ASSESSMENT YEAR 2016-17).

Exhibit P10 TRUE COPY OF THE RECOVERY NOTICE DATED 09.02.2022 (ASSESSMENT YEAR 2017-18).