M/S. Ramada vs. The State Tax Officer(Lt)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 26TH DAY OF APRIL 2019 / 6TH VAISAKHA, 1941 WP(C).No. 12654 of 2019 PETITIONER/S: M/S. RAMADA PUNNAMADA, ALLAPUZHA, 685 612, REPRESENTED BY ITS (AUTHORIZED SIGNATORY), BONNY ALOYSIUS. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE STATE TAX OFFICER(LT) STATE GST DEPARTMENT, ALLAPUZHA-688 001 2 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, ALLAPUZHA-688 001 3 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-691 002 4 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, ALLAPUZHA-688 001 OTHER PRESENT: GP: M.M JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 12654 of 2019 -2- JUDGMENT The petitioner is a registered dealer on the rolls of the State Tax Officer, Allapuzha. The petitioner, being aggrieved by Exts. P1 & P2 Assessment Orders, has filed Exts. P3 & P3A appeals respectively. The petitioner has also filed Exts. P4 to P4A stay petitions. This Writ Petition is filed based on the apprehension that coercive steps for recovery of the amounts due under the assessment orders would be initiated during the pendency of the appeals. Since the petitioner has availed the statutory remedy within time, it is only appropriate that coercive steps are deferred till the appellate authority considers the stay petition. Therefore, the Writ Petition is disposed of directing the third respondent to consider and pass orders on the petitions for stay submitted along with Exts. P3 & P3A

WP(C).No. 12654 of 2019 -3- appeals. Coercive steps pursuant to Exts.P1 & P2 shall be deferred till a decision as above is taken by the third respondent, preferably within a period of one month from the date of receipt of a copy of this judgment. V.G.ARUN JUDGE

WP(C).No. 12654 of 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32042568442 DATED 31.03.2019 FOR THE YEAR 2013-14 U/S. 6(4) OF KERALA TAX ON LUXURIES ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32042568442 DATED 15.03.2019 FOR THE YEAR 2014-15 U/S. 6 (4) OF KERALA TAX ON LUXURIES ACT ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE FIRST APPEAL DATED 16.04.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 AOF THE FIRST APPEAL DATED 16.04.2019 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4OF THE STAY PETITION DATED 16.04.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 AOF THE STAY PETITION DATED 16.04.2019 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.