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

WP(C)/38818/2018HC KeralaGSTCNR KLHC01090128201830 November 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

For Respondent: DR THUSHARA JAMES, GP

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Held

The Court directed the respondent authorities to defer coercive steps until the Appellate Tribunal decides on the petitioner's stay petition. It also expressed hope for expeditious disposal of the stay petition.

Facts

The petitioner, a registered dealer, challenged an assessment order and a subsequent appellate order. He filed a second appeal before the Appellate Tribunal with a stay petition.

Key Issues

Whether coercive steps can be taken against a dealer before the Appellate Tribunal decides on a pending stay petition.

Sections Cited

None

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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. 38818 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.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, PALAKKAD - 678 001. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL.BENCH, CHEROOTTY ROAD, KOZHIKODE - 673 032. 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. 38818/2018 -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 are taking

The judgment continues below.

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