K. Gopakumar vs. The State Tax Officer (Wc)

WP(C)/38826/2018HC KeralaGSTCNR KLHC01090160201830 November 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

For Respondent: DR THUSHARA JAMES, GP

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Held

The Court held that procedural fairness requires authorities to wait for the appellate authority to decide on a stay petition before taking coercive steps. The petitioner had exercised his statutory remedy on time.

Facts

The petitioner, a registered dealer under the KVAT Act, challenged an assessment order and a subsequent appellate order. He filed a second appeal before the Appellate Tribunal with a stay petition, but coercive steps were being taken before the stay petition was considered.

Key Issues

Whether coercive steps can be taken against a dealer while a stay petition is pending before the appellate authority. Whether procedural fairness demands deferral of coercive steps until the stay petition is decided.

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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 FRIDAY ,THE 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940 WP(C).No. 38826 of 2018 PETITIONER/S: K. GOPAKUMAR AGED 48 YEARS S/O. GOVINDANKUTTY KURUP, KALLATT HOUSE, KATTUKULAM, OTTAPPALAM, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, PALAKKAD-678001. 2 THE KERALA VLAUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, CHEROOTTY ROAD, KOZHIKODE-673032. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 38826/2018 -2-

J U D G M E N T The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act), questioned the Ext.P1 assessment order before the Deputy Commissioner (Appeals). It resulted in the Ext.P2 order.

The petitioner again challenged the Ext.P2 order in the second appeal, before the Appellate Tribunal, the second respondent. The petitioner, in the appeal, filed a stay petition, too. Ventilating his grievance that the authorities

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.