In WP(C) No. 896 of 2022, the High Court of Kerala directed the Joint Commissioner (Appeals) to decide the petitioner's stay petition within three months and kept coercive proceedings in abeyance during pendency.
Direction to 2nd respondent to consider stay petition within three months; all coercive proceedings kept in abeyance.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 12TH DAY OF JANUARY 2022 / 22ND POUSHA, 1943
WP(C) NO. 896 OF 2022
PETITIONER:
K.R.USHASREE PROPRIETRIX, M/S.TROPICAL COMMODITIES, 12/690, KILIKKOLLUR, KOLLAM-1.
BY ADVS. HARISANKAR V. MENON MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, 2ND CIRCLE, KOLLAM - 691 001. 2 THE JOINT COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, KOLLAM - 691 001.
BY ADV. SMT. M.M JASMINE, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO. 896 OF 2022
BECHU KURIAN THOMAS, J.
W.P.(C) No.896 of 2022
Dated this the 12th day of January, 2022
JUDGMENT
Aggrieved by Ext. P1 order of assessment relating to assessment year 2015-16, 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.
Till such a decision is taken, all coercive proceedings shall be kept
WP(C) NO. 896 OF 2022
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in abeyance.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS JUDGE
AJM
WP(C) NO. 896 OF 2022
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APPENDIX OF WP(C) 896/2022
PETITIONER’S EXHIBITS
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16.
RESPONDENTS’ EXHIBITS : NIL
//TRUE COPY//
PA TO JUDGE
1 issue framed by the court
Whether a stay on coercive proceedings should be granted pending consideration of the stay petition filed by the petitioner.
K.R.USHASREE
THE STATE TAX OFFICER STATE GST DEPARTMENT
THE JOINT COMMISSIONER (APPEALS)
BECHU KURIAN THOMAS
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
