Supra Hitech Electro Equipments ... vs State Tax Officer
2022 Latest Caselaw 7827 Ker

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR. JUSTICE GOPINATH P.
       TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944
                             WP(C) NO. 17910 OF 2022
PETITIONER:

                  SUPRA HITECH ELECTRO EQUIPMENTS PVT LTD.
                  32/86A & B, PALLISSERY ROAD, THAMMANAM P.O., ERNAKULAM
                  - 682 032 REPRESENTED BY ITS MANAGING DIRECTOR
                  T.J.SUBHASH.

                  BY ADVS.
                  ANIL D. NAIR
                  TELMA RAJU
                  P.K.BIJU
                  EDATHARA VINEETA KRISHNAN



RESPONDENTS:

       1          STATE TAX OFFICER
                  STATE GOOD AND SERVICES TAX DEPARTMENT, KERALA, 2ND
                  CIRCLE, KALAMASSERY, KAKKANAD - 682 030.

       2          DEPUTY COMMISSIONER (APPEALS)
                  DEPARTMENT OF COMMERCIAL TAXES, 1ST FLOOR, STATE GST
                  COMPLEX, BEHIND CIVIL STATION, PALAKKAD - 678 001.

       3          DEPUTY COMMISSIONER OF STATE TAX
                  SGST DEPARTMENT KERALA, ERNAKULAM, CIVIL STATION,
                  KAKKANAD, KOCHI - 682 030.


OTHER PRESENT:

                  ADV. DR. THUSHARA JAMES (SR GP)


THIS       WRIT   PETITION   (CIVIL)    HAVING   COME   UP   FOR   ADMISSION   ON
28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.17910/2022                     2



                                   JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to assessment year

2014-2015, the petitioner has preferred an appeal before the Commissioner

of Income Tax (Appeals), 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.P6. During the pendency of Ext.P2 appeal, the 3 rd respondent has

initiated revenue recovery proceedings under Ext.P5 demand notice dated

25.5.2022. Petitioner apprehends coercive proceedings 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 Deputy Commissioner

(Appeals) before whom Ext.P6 stay petition is pending to consider and pass

orders on the same, within a period of two months from the date of receipt of

a copy of this judgment. Till such a decision is taken, Ext.P5 demand raised

on the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE acd

APPENDIX OF WP(C) 17910/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 14/01/2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF THE POSTING NOTICES ISSUED BY THE 2ND RESPONDENT DATED 22/11/2021.

Exhibit P4 TRUE COPY OF THE POSTING NOTICES ISSUED BY THE 2ND RESPONDENT DATED 13/12/2021.

Exhibit P5 TRUE COPY OF THE RECOVERY NOTICE DATED 25/05/2022 ISSUED BY THE 3RD RESPONDENT.

Exhibit P6 TRUE COPY OF THE APPLICATION FOR STAY FOR THE ASSESSMENT YEAR 2014-15 BEFORE THE 2ND RESPONDENT FILED BY THE PETITIONER

Exhibit P7 TRUE COPY OF CHALLAN EVIDENCING PAYMENT OF FEE FOR THE APPLICATION FOR STAY FOR THE ASSESSMENT YEAR 2014-15 BEFORE THE 2ND RESPONDENT