M/S. Vinayaka Cashew Company vs The Deputy Commissioner-Ii ...
2023 Latest Caselaw 5584 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
        THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
  FRIDAY, THE 12TH DAY OF MAY 2023 / 22ND VAISAKHA, 1945
                    WP(C) NO. 15583 OF 2023
PETITIONER:

            M/S. VINAYAKA CASHEW COMPANY
            MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING
            PARTNER, B.N. MOHANACHANDRAN NAIR, PIN - 691015
            BY ADVS.
            HARISANKAR V. MENON
            MEERA V.MENON
            R.SREEJITH
            K.KRISHNA
            PARVATHY MENON


RESPONDENTS:

    1       THE DEPUTY COMMISSIONER-II (ASSMT)
            STATE GOODS & SERVICES TAX DEPARTMENT, SPECIAL
            CIRCLE, KOLLAM, PIN - 691002
    2       THE JOINT COMMISSIONER (APPEALS)
            STATE GOODS & SERVICES TAX DEPARTMENT, ASRAMOM,
            KOLLAM, PIN - 691002
OTHER PRESENT:

            GOVT.PLEADER SRI.P.S.APPU


        THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 12.05.2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
 WP(C) No.15583 of 2023

                                ..2..

                 SHOBA ANNAMMA EAPEN, J.
               -----------------------------------------
                    WP.(C) No. 15583 of 2023
                ----------------------------------------
              Dated this the 12th day of May, 2023


                           JUDGMENT

Aggrieved by Ext.P1 order of assessment

relating to assessment year 2012-13, petitioner has

preferred an appeal before the second respondent, a

copy of which is produced as Ext.P2. A petition for stay

of proceedings pursuant to the assessment order has

also been filed as Ext.P3. 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 learned

Standing Counsel for the respondents, I am of the

opinion that this writ petition itself can be disposed of

with a direction.

WP(C) No.15583 of 2023

..3..

3. Accordingly, there will be a direction to the

second respondent to consider and pass orders on

Ext.P3 stay petition, within a period of two months from

the date of receipt of a copy of this judgment. Till such

time, all coercive proceedings against the petitioner

shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

SHOBA ANNAMMA EAPEN,

JUDGE MBS/ WP(C) No.15583 of 2023

..4..

APPENDIX OF WP(C) 15583/2023

PETITIONER EXHIBITS Exhibit P1 COPY OF MODIFIED ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD. 02-09-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 17-12-

Exhibit3 P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 17-12-2022