GIREESH T.G. Vs. STATE TAX OFICER

JUDGEMENT

(1.) The petitioner, who is an assessee under the 1 st respondent, has filed this writ petition under Article 226 of the Constitution of India, seeking a writ of mandamus commanding the 2 nd respondent to dispose of Exts.P3, P3(a) and P3(b) appeals filed against Exts.P1, P1(a) and P1(b) assessment orders. The petitioner has also sought for a writ of mandamus commanding the 2 nd respondent to dispose of Exts.P4, P4(a) and P4(b) stay applications expeditiously; a writ of mandamus commanding respondents 1 and 3 not to take any recovery steps pursuant to Exts.P1 series of assessment orders and Ext.P2 rectification order till disposal Ext.P3 series of appeals; and a writ of mandamus commanding respondents 1 and 3 not to take any recovery steps pursuant to Exts.P1 series of assessment orders and Ext.P2 rectification order till the disposal of Exts.P4 series of stay petitions.

(2.) Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(3.) Feeling aggrieved by Exts.P1, P1(a) and P1(b) assessment order for the years 2013-14, 2014-15 and 2015-16 (Ext.P2 rectification order for the year 2013-14), the petitioner has already moved Exts.P3, P3(a) and P3(b) appeals before the 2 nd respondent, invoking the provisions under Section 55 of the Kerala Value Added Tax Act, 2003. Those appeals are accompanied by Exts.P4, P4(a) and P4(b) stay applications. According to the petitioner, pending consideration of Ext.P4 series of stay applications, respondents 1 and 3 are attempting to initiate recovery proceedings. It is in such circumstances, that the petitioner has approached this Court in this writ petition seeking the aforesaid reliefs.