Friends Electro Colouring vs. The Intelligence Officer - Kerala High Court, 30 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 30TH DAY OF OCTOBER 2018 / 8TH KARTHIKA, 1940 WP(C).No. 35338 of 2018 PETITIONER/S: FRIENDS ELECTRO COLOURING, THIRUVILWAMALA, KANIYARKODE P.O., THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.S. JOSEPH. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT/S: 1 THE INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, (PRESENTLY STATE GOODS AND SERVICE TAX DEPARTMENT), THRISSUR - 680 004. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682 015. 3 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004. GP.DR.THUSHARA JAMES SPL. GP. SRI. P.N. SANTOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 35338 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 Exts.P1 to P3 penalty orders, before the Deputy Commissioner (Appeals), who rejected it. Later, the petitioner approached the 2nd respondent with the second appeals. The petitioner has also filed stay petitions in the appeals. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition, the petitioner has filed this writ petition.

Heard the learned counsel for the petitioner and the learned Government Pleader.

I reckon the petitioner has exercised on time his statutory remedy of filing appeals. It appears that he has also filed stay petitions. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petitions.

Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2nd

WP(C).No. 35338 of 2018 3 respondent considers the stay petitions. I also hope that the 2nd respondent will dispose of the stay petitions expeditiously. DAMA SESHADRI NAIDU JUDGE hmh

WP(C).No. 35338 of 2018 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 24.04.2017. EXHIBIT P2OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 24.04.2017. EXHIBIT P3OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 24.04.2017. EXHIBIT P4OF THE APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT, THRISSUR FOR THE ASSESSMENT YEAR 2011-12 DATED 27.03.2018. EXHIBIT P5OF THE APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT, THRISSUR FOR THE ASSESSMENT YEAR 2012-13 DATED 27.03.2018. EXHIBIT P6OF THE APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT, THRISSUR FOR THE ASSESSMENT YEAR 2013-14 DATED 27.03.2018. EXHIBIT P7OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 06.06.2018. EXHIBIT P8OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 06.06.2018. EXHIBIT P9OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 06.06.2018. EXHIBIT P10OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 27.06.2018. WP(C).No. 35338 of 2018 5 EXHIBIT P11OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 27.06.2018. EXHIBIT P12OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 27.06.2018. EXHIBIT P13OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 02.08.2017. EXHIBIT P14OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2012-13 DATED 02.08.2017. EXHIBIT P15 RESPONDENT'S EXHIBITOF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2013-14 DATED 02.08.2017. NIL //// PA to Judge