G. Soman vs The Deputy Commissioner Of State Tax
2024 Latest Caselaw 11305 Ker

Kerala High Court

G. Soman vs The Deputy Commissioner Of State Tax on 19 April, 2024

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
         THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
     FRIDAY, THE 19TH DAY OF APRIL 2024 / 30TH CHAITHRA, 1946
                        WP(C) NO. 15979 OF 2024
PETITIONER/S:

          G. SOMAN,
          AGED 73 YEARS
          PROPRIETOR, HOTEL ROHINI, PUTHOOR BRANCH, HOTEL AKASH,
          KOTTARAKKARA, KOLLAM, PIN - 691506
          BY ADVS.
          R.SREEJITH
          K.KRISHNA
          ACHYUTH MENON
          PADMANATHAN K.V.


RESPONDENT/S:

    1     THE DEPUTY COMMISSIONER OF STATE TAX,
          SPECIAL CIRCLE, SGST DEPARTMENT, KOTTARAKKARA, KOLLAM,
          PIN - 691506
    2     THE JOINT COMMISSIONER (APPEALS),
          DEPARTMENT OF COMMERCIAL TAXES, KOLLAM, PIN - 691005



          SRI V VENUGOPAL, GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 15979 OF 2024                    2



                                JUDGMENT

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 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 with a direction.

3. Accordingly, there will be a direction to the 2 nd

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 a decision is

taken, all coercive proceedings against the petitioner in

respect of Ext.P1 shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

SHOBA ANNAMMA EAPEN JUDGE ajt

APPENDIX OF WP(C) 15979/2024

PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 05-12-

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 01-02-2024 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 01-02-2024