High CourtsSingle Bench(2022) 05 KL CK 0015

Deepak Narendran vs Asst. Commissioner State Goods & Services Tax Department, Punalur, Kollam 691305

High Court Of Kerala · Decided on 4 May 2022

HON’BLE JUDGES
Gopinath P., J
RESULT
Disposed Of
CASE NUMBER
Writ Pettion (C) No. 15148 Of 2022

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Judgment

5 paragraphs · 229 words

Gopinath P., J

The petitioner suffered Exts.P1 to P3 assessment orders. He has filed separate appeals before the Deputy Commissioner (Appeals), Kollam who modified the order for the year 2016-2017 and rejected the appeals for the years 2017-2018 and 2018-2019 vide Exts.P4 and P5 orders. The petitioner has preferred further appeals before the 2nd respondent as evidenced by Exts.P6 to P8 along with stay applications as evidenced by Exts.P9 to P11. This writ petition has been filed for a direction to the 2nd respondent to consider and pass orders on Exts.P6 to P8 appeals and Exts.P9 to P11 stay applications.

Having regard to the facts and circumstances of the case and considering the nature of the relief sought for, I am of the opinion that this writ petition can be ordered as under:-

The 2nd respondent shall take up for consideration Exts.P9 to P11 stay applications filed in Exts.P6 to P8 appeals and pass orders thereon within a period of six weeks from the date of receipt of a certified copy of this judgment. Till such time, recovery proceedings against the petitioner shall remain suspended on condition that the petitioner deposits a sum equivalent to 20% of the amount due under Exts.P1 to P3 as modified (in respect of one year) by Ext.P4 within a period of ten days from today.

The writ petition stands disposed of as above.