Yemsheed Rahman P. vs. The Commercial Tax Officer - Kerala High Court, 11 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 11TH DAY OF OCTOBER 2018 / 19TH ASWINA, 1940 WP(C).No. 33192 of 2018 PETITIONER/S: YEMSHEED RAHMAN P. S/O AYAMU, AGED 39, PROPRIETOR, SKIN MERCHANT, PUTHUR, OTHUKKUNGAL P O, MALAPPURAM DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, KOTTAKKAL 676503 2 THE DY.COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,MALAPPURAM- 676505. 3 THE ASST.COMMISSIONER OF STATE TAX STATE GST DEPARTMENT,MANJERI-676121. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 33192 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 penalty 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 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 an appeal. It appears that he has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2nd respondent

-3- W.P.(C). No. 33192 of 2018 considers the stay petition. I also hope that the 2nd respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESOPNDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2016-17 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2016-17 EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISUSED BY THE 3RD RESPONDENT.