BharatTaxGST

M/S. Hotel Sevenseas vs. The Asst. Commissioner Of State Tax - Iv

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WP(C)/68/2019HC KeralaGSTCNR KLHC01000245201904 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.K.KRISHNA, SMT.MEERA V.MENON

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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. 68 of 2019 PETITIONER: M/S. HOTEL SEVENSEAS IRINJALAKUDA, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER V SANATHANAN, AGED 60, S/O.BHASKARA MENON. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX - IV, STATE GST DEPARTMENT, SPECIAL CIRCLE, THRISSUR- 680004. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, REVENUE TOWER, THEVARA, ERNAKULAM, KOCHI-682015, REPRESENTED BY ITS SECRETARY. 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. 68 of 2019 2

JUDGMENT The petitioner, a registered dealer under the Kerala General Sales Tax Act on the rolls of the 1st respondent, questioned the Ext.P1 series orders, before the Deputy Commissioner (Appeals), Thrissur, who modified the same by separate orders as evidenced by Ext.P2 series. Later, the petitioner approached the 2nd respondent with second appeals. The petitioner has also filed stay petitions in the appeals. Ventilating its grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petitions, 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 its statutory remedy of filing appeals. It appears that it has also filed stay petitions. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petitions. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petitions. I also hope that the 2nd respondent will dispose of the stay petitions expeditiously. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 20.10.2017. EXHIBIT P1 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 20.10.2017. EXHIBIT P1 B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 20.10.2017. EXHIBIT P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), THRISSUR - STA 927/17 DATED 9.1.2018. EXHIBIT P2 A COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), THRISSUR - STA 928/17 DATED 9.1.2018. EXHIBIT P2 B COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), THRISSUR - STA 929/17 DATED 9.1.2018. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2011-12 DATED 20.12.2018. EXHIBIT P3 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 DATED 20.12.2018. EXHIBIT P3 B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 DATED 20.12.2018. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 20.12.2018. EXHIBIT P4 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 20.12.2018. EXHIBIT P4 B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 20.12.2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE

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.