Sabu Paul, Proprietor vs State Tax Officer
2023 Latest Caselaw 5740 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
           THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
        TUESDAY, THE 16TH DAY OF MAY 2023 / 26TH VAISAKHA, 1945
                          WP(C) NO. 15829 OF 2023


PETITIONER:

            SABU PAUL, PROPRIETOR.
            AGED 57 YEARS, M/S. MALANADU TOURIST HOME,
            KOTTACHERRY, KANHANGAD, KASARAGOD, PIN - 671315.

            BY ADVS.
            P.S.SOMAN
            T.RADHAMONY


RESPONDENTS:

    1       STATE TAX OFFICER,
            STATE GOODS & SERVICE TAX DEPARTMENT,
            HOSDURG, KASARAGOD, PIN - 670511.

    2       THE JOINT COMMISSIONER (APPEALS),
            STATE GOODS & SERVICE TAX DEPARTMENT,
            TAX COMPLEX, KOZHIKODE, PIN - 673020.

    3       ASSISTANT COMMISSIONER (ARREAR RECOVERY),
            TAX PAYER SERVICES, STATE GST DEPARTMENT,
            KASARAGOD, PIN - 671123.

            BY SMT.DEVISHRI R., GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C)No.15829 OF 2023

                                  -:2:-




                          J U D G M E N T

Dated this 16th day of May, 2023

Aggrieved by Ext P1 order of assessment

relating to assessment year 2020-21, 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 W.P(C)No.15829 OF 2023

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 TR W.P(C)No.15829 OF 2023

APPENDIX OF WP(C) 15829/2023

PETITIONER'S EXHIBITS:-

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2020-21 DATED 30-06-2022 ISSUED BY THE 1ST RESPONDENT

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21 DATED 01-08-2022

EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 01-08-

EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. F-555(6)2023 DATED 29-04-2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER

RESPONDENTS' EXHIBITS:- NIL