M/S Ojin Bakes vs The State Tax Officer
2022 Latest Caselaw 6896 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944
                        WP(C) NO. 19223 OF 2022
PETITIONER/S:

          M/S OJIN BAKES
          DHANA PLAZA, WEST NADAKKAVU, KOZHIKODE, REPRESENTED BY
          ITS MANAGING PARTNER, A.K. JUNAISE
          BY ADV N.MURALEEDHARAN NAIR


RESPONDENT/S:

    1     THE STATE TAX OFFICER
          2ND CIRCLE, STATE GOODS    AND SERVICES TAX DEPARTMENT,
          KOZHIKODE-673 006
    2     THE DEPUTY COMMISSIONER    (APPEALS),
          STATE GOODS SERVICE TAX    DEPARTMENT, KERALA KOZHIKODE-
          673 006
    3     THE DEPUTY COMMISSIONER    OF STATE TAX,
          STATE GOODS SERVICE TAX    DEPARTMENT, KERALA KOZHIKODE-
          673 006
          ADV.DR. THUSHARA JAMES
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19223 OF 2022                          2



                                      JUDGMENT

Petitioner has approached this Court apprehending recovery

proceedings in respect of the demands raised as per Exts.P3 and P4

assessment orders for the years 2012-13 and 2013-14.

2. Learned counsel appearing for the petitioner submits that

the petitioner has filed Exts.P5 and P6 appeals, challenging Exts.P3 and

P4 assessment orders along with the application for condoning the

delay of four days (Exts.P7 and P8). It is submitted that along with

Exts.P5 and P6 appeals, the petitioner has preferred Exts.P9 and P10

stay applications.

3. Having regard to the facts and circumstances of the case,

this writ petition will stand disposed of directing that since the delay in

filing both the appeals is only four days, the said delay will stand

condoned and the appellate authority will take a decision on Exts.P9

and P10 stay applications, within a period of two months from the date

of receipt of a certified copy of this judgment. Till such time the orders

are passed on Exts.P9 and P10 stay applications, any demands pursuant

to Exts.P3 and P4 assessment orders, including Exts.P11 and P12, shall

be kept in abeyance.

The writ petition is disposed of as above.

sd/-

GOPINATH P., JUDGE ajt

APPENDIX OF WP(C) 19223/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 21.10.2020 Exhibit P2 TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 21.10.2020 Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 17.08.2021 Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 30.11.2021 Exhibit P5 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 04.06.2022.

Exhibit P6 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 06.06.2022 Exhibit P7 TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 04.06.2022 Exhibit P8 TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 04.06.2022 Exhibit P9 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 04.06.2022 Exhibit P10 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 04.06.2022 Exhibit P11 TRUE COPY OF THE LETTER ISSUED BY THE 3RD RESPONDENT TO M/S. HDFC BANK, CALICUT DATED 23.05.2022 Exhibit P12 TRUE COPY OF THE PROHIBITORY ORDER ISSUED BY THE 3RD RESPONDENT TO M/S. HDFC BANK, CALICUT TO FREEZING THE BANK ACCOUNT OF THE PETITIONER DATED 23.05.2022