A S Aniyan Pillai vs The Commissioner
2024 Latest Caselaw 12038 Ker

Kerala High Court

A S Aniyan Pillai vs The Commissioner on 10 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.16993/2024                        1/3                         Order Date : 10-05-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
                  Friday, the 10th day of May 2024 / 20th Vaisakha, 1946
                                  WP(C) NO. 16993 OF 2024
   PETITIONER:

          A S ANIYAN PILLAI, AGED 63 YEARS, S/O. N. SHANMUGHAN PILLAI,
          RESIDING AT KOCHUTHEKKETHIL HOUSE, KARTHIKANILAYAM, KUTTOOR PO,
          THIRUVALLA, PATHANAMTHITTA DISTRICT. , PIN - 689106

   RESPONDENTS:

      1. THE COMMISSIONER, OFFICE OF THE COMMISSIONER (APPEALS), CENTRAL TAX,
         CENTRAL EXCISE AND CUSTOMS, CENTRAL REVENUE BUILDING, IS PRESS ROAD,
         KOCHI. , PIN - 682018
      2. THE DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL
         GST AND CENTRAL EXCISE, PATHANAMTHITTA DIVISION, THEZETHEKKETHIL
         TOWER, ST. PETER'S JUNCTION, PATHANAMTHITTA, PIN - 695002.


        Writ Petition (Civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to stay all further proceedings pursuant to Exhibits P1 and P5,
   pending final disposal of the writ petition (civil).


        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S. S.JAYAKRISHNAN & S.PARAMESWARA PRASAD, Advocates for the petitioner,
   the court passed the following:
 WP(C) No.16993/2024                         2/3                        Order Date : 10-05-2024




                          MURALI PURUSHOTHAMAN, J.
                          ------------------------------------
                            W.P (C) No. 16993 of 2024
                          ------------------------------------
                          Dated this the 10th day of May, 2024


                                           ORDER

Admit.

Learned Standing Counsel takes notice for the

respondents.

Post on 27.05.2024. Coercive proceedings pursuant to

Exts. P1 and P5 shall be deferred till then.

Sd/-

MURALI PURUSHOTHAMAN, JUDGE

S.M.K. WP(C) No.16993/2024 3/3 Order Date : 10-05-2024

APPENDIX OF WP(C) 16993/2024 Exhibit P1 TRUE COPY OF ORDER NO. 17/2021-22/ST-DC DATED 28.12.2021 PASSED BY THE 2NDRESPONDENT UNDER SECTION 73(2) OF THE FINANCE ACT, 1994 Exhibit P2 TRUE COPY OF JUDGMENT DATED 27.09.2022 IN W.P.(C) NO.

2495/2022 OF THIS HON'BLE COURT Exhibit P3 TRUE COPY OF ORDER IN APPEAL DATED 23.08.2023 PASSED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF JUDGMENT DATED 04.10.2023 IN W.P.(C) NO.

32153/2023 OF THIS HON'BLE COURT Exhibit P5 TRUE COPY OF ORDER NO. A NO. 108/ST/TVM/ 2022 DATED 30.01.2024 PASSED BY THE 1ST RESPONDENT