Aurofood Private Ltd vs The Asst.Commissioner Of State ...
2022 Latest Caselaw 5430 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. 16366 OF 2022

PETITIONER:

            M/S.AUROFOOD PRIVATE LTD.,
            A/231, KUZHALMANNAM,
            KOTTAI ROAD, PALAKKAD,
            REPRESENTED BY ITS MANAGING DIRECTOR,
            B.M. PATEL
            BY ADVS.
            SRI.HARISANKAR V. MENON
            SMT.MEERA V.MENON
            SRI.R.SREEJITH


RESPONDENTS:

    1       THE ASST.COMMISSIONER OF STATE TAX
            SPECIAL CIRCLE,
            STATE GOODS & SERVICES TAX DEPARTMENT,
            PALAKKAD - 678 001.
    2       THE ASST. SECRETARY,
            KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
            ADDL. BENCH, SALES TAX COMPLEX,
            CHEROOTTY ROAD, KOZHIKODE - 673 032.
            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.16366/22
                                      -:2:-




                        BECHU KURIAN THOMAS, J.
                      -------------------------------------
                         W.P.(C) No.16366 of 2022
                      -------------------------------------
                      Dated this the 20th day of May, 2022

                                 JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2012-13, petitioner has preferred a second

appeal before the second 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 second

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.16366/22

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

proceedings shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.16366/22

APPENDIX OF WP(C) 16366/2022

PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30.03.2019 EXHIBIT P2 COPY OF ORDER IS ISSUED BY THE DY.

COMMISSIONER (APPEALS), PALAKKAD IN KVATA NO.137/2019 DATED 26.11.2019 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.03.2020 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21-03-2020 EXHIBIT P5 COPY OF NOTICE IN FORM 1 ISSUED BY THE 1ST RESPONDENT DATED 17.01.2020 EXHIBIT P6 COPY OF NOTICE IN FORM 25 ISSUED BY THE 1ST RESPONDENT DATED 17.01.2020