Anappadikkal Projects (P) LTD. vs. The State Tax Officer (Wc) - Kerala High Court, 16 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 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 WP(C).No. 33735 of 2018 PETITIONER/S: ANAPPADIKKAL PROJECTS (P) LTD., C.D.TOWER, MINI BYE PASS ROAD, PUTHIYARA, KOZHIKODE REPRESENTED BY ITS DIRECTOR, MANOJ DIVAKAR K.P., AGED 49, S/O.P.DIVAKARAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, KOZHIKODE -673001. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL. BENCH, CHEROOTTY ROAD, KOZHIKODE 673032. OTHER PRESENT: SPL. G.P. SRI. P.N. SANTOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 33735 of 2018

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 series of assessment orders, before the Deputy Commissioner (Appeals), who rejected it. Later, the petitioner approached the 2nd respondent with 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 -3- respondent authority to defer coercive steps until the 2nd respondent considers the stay petitions. I also hope that the 2nd respondent will dispose of the stay petitions expeditiously. DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 DATED 21.11.2017. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13 DATED 21.11.2017. EXHIBIT P2 COPY OF COMMON ORDER ISSUED BY THE DY.COMMISSIONER (APPEALS), KOZHIKODE DATED 11.04.2018. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 16.08.2018. EXHIBIT P3 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 16.08.2018. -4- EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2011-12 DATED 16.08.2018. EXHIBIT P4 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2012-13 DATED 16.08.2018.