Rahim Kutty vs. The State Tax Officer-I

WP(C)/40739/2018HC KeralaGSTCNR KLHC01094554201814 December 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

AI SummaryPartly Allowed

Held

The Court directed the respondent authorities to defer coercive steps until the appellate authority decides on the stay petition. It also expressed hope for expeditious disposal of the stay petition.

Facts

The petitioner filed an appeal and a stay petition before the appellate authority against an order. He approached the High Court alleging coercive steps were being taken before the stay petition was decided.

Key Issues

Whether coercive steps can be taken before a stay petition filed along with an appeal is decided by the appellate authority.

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 FRIDAY,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 WP(C).No. 40739 of 2018 PETITIONER: RAHIM KUTTY,AGED 50 YEARS MYTHEEN KUNJU, PROPRIETOR, M/S.NEW FASHION MELA, KATTAKKADA, THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-I STATE GST DEPARTMENT, NEYYATTINKARA - 695 121. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT THIRUVANANTHAPURAM - 695 002. 3 THE DEPUTY TAHSILDAR KARTHIKAPPALLY TALUK KARTHIKAPPALLY, KOLLAM - 690 516. GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40739 of 2018 2

JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act') on the rolls of the 1st respondent, questioned the Ext.P1 order, before the 2nd respondent. The petitioner has also filed a stay petition in the appeal.

Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition, the petitioner

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.