M.Abdul Rasheed vs. The Asst.Commissioner Of State Tax

WP(C)/41051/2018HC KeralaGSTCNR KLHC01095180201818 December 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages

For Respondent: DR THUSHARA JAMES, GP

AI SummaryPartly Allowed

Held

The Court directed the respondent authorities to defer coercive steps until the appellate authority decides on the stay petitions. The Court also expressed hope for 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 pending stay petitions.

AI-generated summary — verify with the full judgment below

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. 41051 of 2018 PETITIONER/S: M.ABDUL RASHEED, AGED 43 YEARS S/O.MOHAMMED, PROPRIETOR, M/S.CHENGARA TRADERS, IRIVETTI, MALAPPURAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, MALAPPURAM - 676 505. 2 THE ASST. COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, MALAPPURAM - 676 505. 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. 41051 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 this

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.