Sabu G. vs. State Of Kerala
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 against a penalty order and a stay petition before the appellate authority. 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 against a dealer before a stay petition filed in appeal is decided by the appellate authority.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 10TH DAY OF DECEMBER 2018 / 19TH AGRAHAYANA, 1940 WP(C).No. 39307 of 2018 PETITIONER/S: SABU G., AGED 53 YEARS PROPRIETOR, MOBILE WORLD, KADAKKAL, KOLLAM-691 536 RESIDING AT MINA, KOTTAPURAM, ELAMPAZHANNUR P.O, KOLAM- 691 534 BY ADV. DR.K.P.PRADEEP RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695 001 2 THE DEPUTY COMMISSIONER (APPEALS) KERALA STATE GST DEPARTMENT, ASRAMAM, KOLLAM-691 001 3 STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAXES, ANCHEL, KOLLAM-691 306 4 TAHSILDAR I(RR) KOTTARAKKARA TALUK OFFICE, KOTTARAKKARA, DEPARTMENT OF REVENUE, KOLLAM. 5 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002
W.P.(C) No. 39307/2018 -2- 6 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILIDNG, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY ITS ADDITIONAL SECRETARY. OTHER PRESENT: SMT.M.M.JASMINE, GP. SRI SREELAL N. WARRIER, SC THI
The judgment continues below.
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