Medicare Systems vs The State Tax Officer
2022 Latest Caselaw 2532 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
            THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
        FRIDAY, THE 4TH DAY OF MARCH 2022 / 13TH PHALGUNA, 1943
                         WP(C) NO. 7183 OF 2022
PETITIONER:

            M/S.MEDICARE SYSTEMS
            VYTTILA, ERNAKULAM, REPRESENTED BY ITS MANAGING
            PARTNER, MR. RAMKUMAR K.

            BY ADV K.LATHA


RESPONDENTS:

    1       THE   STATE TAX OFFICER
            S G   S T DEPARTMENT , 11ND CIRCLE , MINI CIVIL STATION,
            OLD   BUS STAND, SH15, THRIPPUNITHURA, ERNAKULAM, KERALA-
            682   301, INDIA

    2       THE JOINT COMMISSIONER (APPEALS),
            S G S T DEPARTMENT, ERNAKULAM-682 030.


OTHER PRESENT:

            SR.G.P. THUSHARA JAMES


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 7183 OF 2022

                                             2




                   BECHU KURIAN THOMAS, J.
                 ===========================
                     W.P.(C) No.7183 of 2022
                 ============================
                     Dated this the 4thday of March, 2022

                                    JUDGMENT

Petitioner is an assessee under the Kerala Value Added Tax Act,

2003. Aggrieved by Ext.P1 order of assessment relating to

assessment year 2014-2015, petitioner has preferred an appeal before

the 2nd respondent, 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.P3. 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 2nd respondent WP(C) NO. 7183 OF 2022

to consider and pass orders on Ext.P3 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, pursuant to Ext.P1, shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE ssa/ WP(C) NO. 7183 OF 2022

APPENDIX OF WP(C) 7183/2022

PETITIONERS' EXHIBITS

Exhibit P1 THE TRUE COPY OF ASSESSMENT ORDER NO.320711 98702/2014-15 DATED 24.03.2021 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

Exhibit P2 THE TRUE COPY OF THE APPEAL IN FORM NO.29 ALONG WITH GROUND OF APPEAL FILE BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE EXHIBIT P1 ASSESSMENT ORDER

Exhibit P3 THE TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN THE P2 APPEAL.