M/S. Btech Builders vs. The State Tax Officer (Wc)

WP(C)/38584/2018HC KeralaGSTCNR KLHC01089492201828 November 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

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Held

The Court directed the respondent authorities to defer coercive steps until the appellate authority considers the stay petition. The Court 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. The petitioner approached the High Court alleging coercive steps were being taken before the stay petition could be decided.

Key Issues

Whether coercive steps can be taken against a dealer before the appellate authority decides on a stay petition filed along with the appeal.

Sections Cited

None

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 WEDNESDAY,THE 28TH DAY OF NOVEMBER 2018 / 7TH AGRAHAYANA, 1940 WP(C).No. 38584 of 2018 PETITIONER M/S. BTECH BUILDERS, THIRUVALLA, REPRESENTED BY ITS MANAGING PARTNER MR.BENO VARGHESE. BY ADVS. SRI.ANIL D.NAIR SMT. ARYA ANIL SMT. NILOOFAR O.NIZAM SRI.R.SREEJITH RESPONDENTS: 1 THE STATE TAX OFFICER (WC), STATE GST DEPARTMENT, PATHANAMTHITTA-689 645. 2 THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOLLAM-691 001. 3 THE ASSISTANT COMMISISONER, STATE GST DEPARTMENT, PATHANAMTHITTA-689 645. DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38584 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 assessment 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 has filed th

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.