Comfair Systems And Services Pvt. ... vs The State Tax Officer(Works ...
2022 Latest Caselaw 5108 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

          FRIDAY, THE 6TH DAY OF MAY 2022 / 16TH VAISAKHA, 1944

                          WP(C) NO. 15471 OF 2022

PETITIONER:

             COMFAIR SYSTEMS AND SERVICES PVT. LTD.,
             'NANDANAM', 50/911, LANE NO.44,    SOUTH JANATHA ROAD,
             VYTTILA, ERNAKULAM, KOCHI, PIN-682 019, REPRESENTED BY ITS
             DIRECTOR S.DINESH.

             BY ADV R.MURALEEDHARAN



RESPONDENTS:

     1       THE STATE TAX OFFICER(WORKS CONTRACT),
             OFFICE OF THE DEPUTY COMMISSIONER,     STATE GOODS &
             SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN, PIN-682 015.

     2       THE JOINT COMMISSIONER (APPEALS),
             STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-
             682 015.

     3       THE DEPUTY COMMISSIONER OF STATE TAX,
             STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL
             STATION, KAKKANAD,   PIN-682 030.


OTHER PRESENT:

             GP SAYED MURTHALA THANGAL




         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

06.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.15471 of 2022                    -2-




                             GOPINATH P., J.
                           -------------------------------
                           W.P.(C) No.15471 of 2022
                       --------------------------------------
                      Dated this the 06th day of May, 2022



                                  JUDGMENT

The petitioner has approached this Court apprehending recovery

proceedings pending consideration of the stay application (Ext.P4), which

has been filed along with Ext.P3 appeal.

2. Having regard to the nature of contentions, this writ petition will

stand disposed of directing the 2nd respondent to consider and pass orders on

Ext.P4 within a period of 2 weeks from the date of receipt of a certified copy

of this judgment. Till such time, as orders are passed on Ext.P4, recovery

proceedings shall be kept in abeyance.

This writ petition is disposed of, with the above direction.

Sd/-

GOPINATH P.

JUDGE Skk/6.5.22

APPENDIX OF WP(C) 15471/2022

PETITIONER'S EXHIBITS:-

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 01.03.2021.

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER (REVISED) PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 12.04.2021.

Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER DATED 22.04.2021.

Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY DATED 22.04.2021 FILED ALONG WITH EXT.P2 APPEAL.

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NOTICE ISSUED UNDER R.R.ACT BY THE 3RD RESPONDENT DATED 08.04.2022 FOR THE DEMAND AS PER EXT.P2.