Manjeri Supari Traders vs. The Asst.Commissionr

WP(C)/41129/2018HC KeralaGSTCNR KLHC01095190201818 December 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages

For Respondent: DR THUSHARA JAMES, GP

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Held

The Court directed the respondent authorities to defer coercive steps until the appellate authority considers the stay petitions. It also expressed hope for an expeditious disposal of the stay petitions.

Facts

The petitioner filed appeals and stay petitions before the appellate authority against assessment orders. The petitioner approached the High Court alleging coercive steps were being taken before the stay petitions were decided.

Key Issues

Whether coercive steps can be taken against a dealer before the appellate authority decides on their stay petitions filed along with appeals.

Sections Cited

Not Applicable

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 18TH DAY OF DECEMBER 2018 / 27TH AGRAHAYANA, 1940 WP(C).No. 41129 of 2018 PETITIONER/S: M/s. MANJERI SUPARI TRADERS VADAKKEPARAMBA, CHENGARA, REPRESENTED BY ITS MANAGING PARTNER, A.HAMSA HAJI, AGED 60, S/O.ALAVI HAJI. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.COMMISSIONR, KVAT SPECIAL CIRCLE, STATE GST DEPARTMENT, MALAPPURAM-676 505. 2 THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT, KOZHIKODE-673 006. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 41129 of 2018

JUDGMENT The petitioner, a registered dealer under the Central Sales Tax Act, ('CST Act') on the rolls of the 1st respondent, questioned the Ext.P1 series of assessment orders, before the 2nd respondent. The petitioner has also filed stay petitions in the appeals. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petitions, the petitioner has filed t

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.