Anaan Foods And Beverages vs. The State Tax Officer - Kerala High Court, 27 February 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 27TH DAY OF FEBRUARY 2019 / 8TH PHALGUNA, 1940 WP(C).No. 5851 of 2019 PETITIONER/S: ANAAN FOODS AND BEVERAGES, 10/612, PUDUSERRY PARAMBU, PARALI, PALAKKAD - 682 021 REPRESENTED BY ITS PROPRIETOR SRI. ANZAR P.A. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE. PALAKKAD - 678 001. 2 DEPUTY COMMISSIONER OF STATE TAX (APPEALS) STATE GST COMPLEX, BEHIND CIVIL STATION, 678 001, PALAKKAD 3 DEPUTY TAHSILDAR, PALAKKAD TALUK - 678 001. OTHER PRESENT: DR. THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- W.P.(C). No. 5851 of 2019 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 its 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 its 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

-3- W.P.(C). No. 5851 of 2019 respondent authority to defer coercive steps until the 2nd respondent 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 DATED 03-01- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 23-02- 2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 23-02- 2019 IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 25-06- 2018.