M/S. Esmile Agencies vs. State Tax Officer - Kerala High Court, 04 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY,THE 04TH DAY OF JANUARY 2019 / 14TH POUSHA, 1940 WP(C).No. 122 of 2019 PETITIONER: M/S. ESMILE AGENCIES,TC 38/1825 HOTEL REHMANIA LANE, CHALAI THIRUVANANTHAPURAM, PIN CODE - 695 523 REPRESENTED BY PARTNER SYED ALI. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENTS: 1 STATE TAX OFFICER 1ST CIRCLE, STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 002. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THIRUVANANTHAPURAM PIN - 695 002. 3 THE ASST. COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM PIN - 695 002. 4 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES) THIRUVANANTHAPURAM, PIN - 695 001. DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 122 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 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 it 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 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER NO.32010655735/14-15 DATED 29/9/2018 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 12/11/2018 FILED AGAINST P1 ORDER BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF THE STAY PETITION DATED 12/11/2018 FILED IN APPEAL BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF THE NOTICE NO.A3/3768/2018 DATED 3/12/2018 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE