M/S. Hotel New Excllency vs. The Assistant Commissioner (Assessment)
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. 2011 of 2019 PETITIONER/S: M/S. HOTEL NEW EXCELLENCY KARUNAGAPPALLY, REPRESENTED BY ITS MANAGING PARTNER MR. K.P. INDRABALAN BY ADVS. SRI.ANIL D. NAIR SRI.ACHYUT K PADMARAJ SMT. ARYA ANIL SRI.GOKULRAJ.L SMT.NILOOFAR O.NIZAM SRI.SREEJITH.R.NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPL. CIRCLE, STATE GST DEPARTMENT, KOLLAM-691 001 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM-691 001 3 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, KOLLAM-691 001 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).2011/19 2 JUDGMENT The petitioner, a registered dealer under the Kerala General Sales Tax Act, 2003 ('KGST 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).2011/19 3 will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE okb //// P.A. to Judge
W.P(C).2011/19 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER UNDER KGST ACT DATED 30.07.2018 COMPLETED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015 EXHIBIT P2APPEAL -STA-461/2018 FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-2015 AGAINST THE P1 ORDER. EXHIBIT P3OF THE STAY PETITION DATED 08.08.2018 FILED ALONG WITH P2 APPEAL BEFORE THE 2ND RESPONDENT. EXHIBIT P4OF THE RR NOTICE NO. RRC-NO- 159/18-19/SPL 23.10.2018 ISSUED BY THE 3RD RESPONDENT.
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.