Abdul Hameed T.K vs The State Tax Officer
2022 Latest Caselaw 10066 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
        THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
  TUESDAY, THE 13TH DAY OF SEPTEMBER 2022 / 22ND BHADRA,
                                   1944
                       WP(C) NO. 29200 OF 2022
PETITIONER/S:

               ABDUL HAMEED T.K., AGED 52 YEARS
               PROPRIETOR, M/S. FIDA TRADERS,
               OTHALUR P.O,, THRITHALA,
               PALAKKAD, PIN - 679534

               BY ADVS.
               HARISANKAR V. MENON
               MEERA V.MENON
               R.SREEJITH
               K.KRISHNA



RESPONDENT/S:

    1          THE STATE TAX OFFICER
               STATE GOODS & SERVICES TAX DEPARTMENT,
               PATTAMBI, PALAKKAD, PIN - 679303

    2          THE DEPUTY COMMISSIONER (APPEALS), STATE GST
               DEPARTMENT, TAX TOWERS, 5TH FLOOR, BEHIND CIVIL
               STATION, PALAKKAD, PIN - 678001


OTHER PRESENT:

               SMT. PARVATHY K. - GP


        THIS    WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON   13.09.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) No.29200 of 2022

                                ..2..




                            JUDGMENT

Aggrieved by Ext.P1 order of the first

respondent, for the assessment year 2017-18

(CST), the petitioner has preferred Ext.P2 appeal

before the 2nd respondent - Deputy Commissioner

(Appeals), State GST Department, Palakkad. A

petition for stay has also been filed as Ext.P3.

The 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

learned counsel for the petitioner as well as the

learned Government Pleader, I am of the opinion

that this writ petition itself can be disposed

of.

3. Accordingly, the 2nd respondent is

directed to consider and pass orders on Ext.P3

application within a period of three months from

the date of receipt of a certified copy of this WP(C) No.29200 of 2022

..3..

judgment. Till such a decision is taken, all

coercive proceedings pursuant to Ext.P1

assessment order shall be kept in abeyance. The

petitioner shall produce a certified copy of the

judgment along with a copy of this writ petition

before the concerned authority for compliance.

The writ petition is disposed of as above.

Sd/-

SHOBA ANNAMMA EAPEN JUDGE bka/-

WP(C) No.29200 of 2022

..4..

APPENDIX OF WP(C) 29200/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 (CST) DTD. 22-09-2018

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-08-

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-08-2022