Crescent Construction Company vs. Assistant Commissioner (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940 WP(C).No. 2023 of 2019 PETITIONER/S: CRESCENT CONSTRUCTION COMPANY, POOJAPPURA, THIRUVANANTHAPURAM. PINCODE-695012, REPRESENTED BY ITS PARTNER SRI ANEEZ BABU B BY ADVS. SRI.U.BALAGANGADHARAN SMT.ANJUSHA SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) COMMERCIAL TAXES, TAX TOWERS, THIRUVANANTHAPURAM, PIN-695002. 2 THE DEPUTY COMMISSIONER(APPEALS) STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN-695002. 3 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN-695002. 4 STATE OF KERALA REPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAPURAM, PIN-695001. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).2023/19 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 Ext.P1 penalty order before the 2nd respondent. The petitioner has also filed a stay petition along with 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 considers the stay petition. I also hope that the 2nd respondent
W.P(C).2023/19 3 will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE okb //// P.A. to Judge
W.P(C).2023/19 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER NO.32011309012 DATED 31/8/2018 OF THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE MEMORANDUM OF APPEAL DATED 08/10/2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION DATED 08/10/208 FILED BY THE PETITIONER BEFORE ETHE 2ND RESPONDENT. EXHIBIT P4 COPY OF THE RR NOTICE NO.B3066/2019 DATED 17/1/2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
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.