P.Kandankutty&Sons-Sea Queen ... vs Deputy Commissioner
2022 Latest Caselaw 5423 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

   FRIDAY, THE 20TH DAY OF MAY 2022 / 30TH VAISAKHA, 1944

                    WP(C) NO. 16376 OF 2022

PETITIONER:
          M/S P.KANDANKUTTY & SONS-SEA QUEEN HOTEL
          BEACH ROAD, KOZHIKODE, PIN-673001
          REPRESENTED BY ITS MANAGING PARTNER
          P.AJAYAKUMAR
            BY ADVS.
            SRI.K.S.HARIHARAN NAIR
            SMT.G.REMADEVI
            SRI.RAJATH R NATH
            SMT.HARIMA HARIHARAN

RESPONDENTS:
    1     DEPUTY COMMISSIONER
          SPECIAL CIRCLE-1,
          KERALA STATE GOODS AND SERVICES TAX DEPARTMENT,
          KOZHIKODE, PIN- 673 006
    2       JOINT COMMISSIONER (APPEALS) I,
            SGST DEPARTMENT, NIRMAL ARCADE BUILDING,
            ERANHIPALAM (PO),KOZHIKODE, PIN- 673 006
    3       THE SECRETARY,
            STATE TAX APPELLATE TRIBUNAL ADDITIONAL BENCH,
            CHEROOTY ROAD, KOZHIKODE, PIN-673032
    4       STATE TAX OFFICER (RR),
            OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX,
            SGST DEPARTMENT, ERANHIPALAM P.O,
            KOZHIKODE, PIN- 673006
            SMT.M.M JASMIN, GOVT. PLEADER

     THIS    WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION    ON   20.05.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.16376/22
                                      -:2:-




                        BECHU KURIAN THOMAS, J.
                      -------------------------------------
                         W.P.(C) No.16376 of 2022
                      -------------------------------------
                      Dated this the 20th day of May, 2022

                                 JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2019-20, petitioner has preferred a second

appeal before the third respondent, a copy of which is produced

as Ext.P3. A petition for stay of proceedings pursuant to the

assessment order has also been filed as Ext.P4. 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 third

respondent to consider and pass orders on Ext.P4 stay petition,

within a period of three months from the date of receipt of a W.P.(C) No.16376/22

copy of this judgment. Till such a decision is taken, all coercive

proceedings pursuant to Ext.P1 assessment order shall be kept

in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.16376/22

APPENDIX OF WP(C) 16376/2022

PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 14-08-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 EXHIBIT P2 COPY OF APPELLATE ORDER DATED 03-08-2021 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3 COPY OF APPEAL MEMORANDUM DATED 22-11-2021 FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P4 COPY OF STAY PETITION DATED 22-11-2021 FILED BY THE PETITIONER EXHIBIT P5 COPY OF REVENUE RECOVERY NOTICE DATED 12-05-2022 ISSUED BY THE 4TH RESPONDENT