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 an expeditious disposal of the stay petition.
Facts
The petitioner filed an appeal against an assessment order and a stay petition before the appellate authority. However, coercive steps were being taken before the stay petition could be considered.
Key Issues
Whether coercive steps can be taken before a stay petition filed along with an appeal is decided by the appellate authority.
Sections Cited
No specific sections of the CGST/SGST Act or Rules were discussed in the judgment.
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. 39259 of 2018 PETITIONER/S: SABU. G AGED 53 YEARS PROPRIETOR, MOBILE WORLD KADAKKAL, KOLLAM-691536. RESIDING AT MINA, KOTTAPURAM, ELAMPAZHANNUR.P.O., KOLLAM-691534. BY ADV. DR.K.P.PRADEEP RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE DEPUTY COMMISSIONER (APPEALS) KERALA STATE GST DEPARTMENT, ASRAMAM, KOLLAM-691001. 3 STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAXES, ANCHEL, KOLLAM- 691306. 4 TAHSILDAR (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-695002. W.P.(C) No. 39259/2018 -2- 6 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001, REPRESENTED BY ITS ADDITIONAL SECRETARY. OTHER PRESENT: SMT.M.M.JASMINE, GP, SRI SREELAL.N.WARRIER, SC THIS WR
The judgment continues below.
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