K.A. John, Proprietor vs The State Tax Officer
2022 Latest Caselaw 10715 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                     THE HONOURABLE MR. JUSTICE GOPINATH P.
         FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944
                             WP(C) NO. 33461 OF 2022
PETITIONER:

     1        K.A. JOHN, PROPRIETOR
              AGED 59 YEARS
              RUBBER & HILL PRODUCE DEALER,
              SON OF AUGUSTIN,
              RESIDING AT KUTHANAPILLIL, THADIYAMPADU P.O.,
              IDUKKI, KOTTAYAM DISTRICT, PIN - 686001
              BY ADVS.
              N.MURALEEDHARAN NAIR
              ANTONY JONES

RESPONDENTS:

     1        THE STATE TAX OFFICER
              STATE GOODS AND SERVICES TAX DEPARTMENT,
              CHERUTHONI AT IDUKKI
              KOTTAYAM DISTRICT, PIN - 686001
     2        THE DEPUTY COMMISSIONER (APPEALS)
              STATE GOODS AND SERVICES TAX DEPARTMENT,
              KOTTAYAM, PIN - 686001
              ADV. JASMIN M M, GOVERNMENT PLEADER

     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.33461 of 2022
                                      2




                              JUDGMENT

Dated this the 21st day of October, 2022

The petitioner suffered Exts.P1 and P2 orders of

assessment for the assessment year 2014-15 against

which the petitioner has filed Exts.P3 and P4 appeals

before the 2nd respondent. The appeals are

accompanied by Exts.P5 and P6 stay applications.

The petitioner has approached this Court being

aggrieved by the fact that Exts.P7 and P8 demand

notices have been issued to the petitioner at a time

when the stay applications are pending consideration

of the 2nd respondent.

2. Heard the learned Government Pleader

also.

3. Having regard to the facts and

circumstances of the case, the 2nd respondent is

directed to consider and pass orders on Exts.P5 and

P6 applications for stay filed in Exts.P3 and P4 WPC No.33461 of 2022

appeals within a period of six weeks from the date of

receipt of a certified copy of this judgment. Till such

time as orders are passed on the stay applications

any demands pursuant to Exts.P1 and P2 will stand

stayed.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE SKP/21-10 WPC No.33461 of 2022

APPENDIX OF WP(C) 33461/2022

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 1.7.2016. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.09.2017.

EXHIBIT P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 AGAINST EXT.P1 ORDER DATED 15.10.2022 EXHIBIT P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 AGAINST EXT.P2 ORDER DATED 15.10.2022 EXHIBIT P5 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P3 APPEAL DATED 15.10.2022 EXHIBIT P6 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P4 APPEAL DATED 15.10.2022 EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 AGAINST EXT.PL ASSESSMENT ORDER DATED 01.07.2016 EXHIBIT P8 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 AGAINST EXT.P2 ASSESSMENT ORDER DATED 05 . 10.2017.

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE