BharatTaxGST

V C Ashok Kumar vs. The Assistant Commissioner

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WP(C)/2294/2019HC KeralaGSTCNR KLHC01006219201925 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940 WP(C).No. 2294 of 2019 PETITIONER/S: V C ASHOK KUMAR,PROPRIETOR, KEERTHI PALACE CHERTHALA, ALAPPUZHA. BY ADVS. S ANILKUMAR SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT ALAPPUZHA, PIN - 686 001. 2 THE DY.COMMISSIONER (APPEALS) STATE GST DEPARTMENT, ASRAMOM, KOLLAM - 691 002. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 2294 of 2019 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 Ext.P1 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.

2.

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

3.

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 considers the stay petition. I also hope that the 2nd respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE

WP(C).No. 2294 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 29/11/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.