M/S. Vinayaka Cashew Company vs The Deputy Commissioner (Assmt)
2023 Latest Caselaw 5635 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. 15566 OF 2023
PETITIONER:

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


RESPONDENTS:

    1       THE DEPUTY COMMISSIONER (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:

            BY SMT.PARVATHY K (G.P)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C)No.15566 OF 2023

                                   -:2:-



                           J U D G M E N T

Dated this 12th day of May, 2023

Aggrieved by Ext P1 order of assessment

relating to assessment year 2016-17, petitioner has

preferred an appeal before the 2nd 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

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 2nd 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 W.P(C)No.15566 OF 2023

proceedings against the petitioner shall be kept in

abeyance.

The writ petition is disposed of as above.

SHOBA ANNAMMA EAPEN JUDGE TR W.P(C)No.15566 OF 2023

APPENDIX OF WP(C) 15566/2023

PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 18- 07-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 07-11-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 07-11-2022