Deepak Narendran vs The Asst. Commissioner
2022 Latest Caselaw 4990 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
               THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 4TH DAY OF MAY 2022 / 14TH VAISAKHA, 1944
                      WP(C) NO. 15148 OF 2022
PETITIONER:

          DEEPAK NARENDRAN
          PROPRIETOR
          M/S.NARENDRA REGENCY
          PUNALUR - 691 305
          KOLLAM DISTRICT
          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON


RESPONDENT:

    1     THE ASST. COMMISSIONER
          STATE GOODS & SERVICES TAX DEPARTMENT,
          PUNALUR, KOLLAM - 691 305
    2     THE SECRETARY
          KERALA SALES TAX APPELLATE TRIBUNAL
          ADDL.BENCH, SASTHAMANGALAM
          THIRUVANANTHAPURAM - 695 010
          ADV.SMT.JASMIN M M, GOVERNMENT PLEADER
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 15148 OF 2022
                                2

                          JUDGMENT

The petitioner suffered Exts.P1 to P3 assessment orders.

He has filed separate appeals before the Deputy Commissioner

(Appeals), Kollam who modified the order for the year 2016-

2017 and rejected the appeals for the years 2017-2018 and

2018-2019 vide Exts.P4 and P5 orders. The petitioner has

preferred further appeals before the 2nd respondent as

evidenced by Exts.P6 to P8 along with stay applications as

evidenced by Exts.P9 to P11. This writ petition has been filed

for a direction to the 2nd respondent to consider and pass

orders on Exts.P6 to P8 appeals and Exts.P9 to P11 stay

applications.

Having regard to the facts and circumstances of the case

and considering the nature of the relief sought for, I am of the

opinion that this writ petition can be ordered as under:-

The 2nd respondent shall take up for

consideration Exts.P9 to P11 stay applications filed

in Exts.P6 to P8 appeals and pass orders thereon

within a period of six weeks from the date of receipt WP(C) NO. 15148 OF 2022

of a certified copy of this judgment. Till such time,

recovery proceedings against the petitioner shall

remain suspended on condition that the petitioner

deposits a sum equivalent to 20% of the amount

due under Exts.P1 to P3 as modified (in respect of

one year) by Ext.P4 within a period of ten days from

today.

The writ petition stands disposed of as above.

Sd/-

GOPINATH P.

JUDGE

nkr WP(C) NO. 15148 OF 2022

APPENDIX OF WP(C) 15148/2022

PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17 (KGST)

Exhibit P2 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2017-18 (KGST)

Exhibit P3 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2018-19 (KGST)

Exhibit P4 COPY OF ORDER ISSUED BY THE DY.COMMISSIONER (APPEALS), KOLLAM

Exhibit P5 COPY OF ORDER ISSUED BY THE DY.COMMISSIONER (APPEALS), KOLLAM

Exhibit P6 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 16-17

Exhibit P7 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 17-18

Exhibit P8 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 18-19

Exhibit P9 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P10 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P11 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT