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M/S. Corbel Pre-Laminated Boards INDIA (P) Limited vs. The State GST Officer

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WP(C)/1/2019HC KeralaGSTCNR KLHC01000001201903 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages
For Respondent: DR THUSHARA JAMES, GP

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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 THURSDAY ,THE 03RD DAY OF JANUARY 2019 / 13TH POUSHA, 1940 WP(C).No. 1 of 2019 PETITIONER/S: M/S. CORBEL PRE-LAMINATED BOARDS INDIA (P) LIMITED PATTATHATLACHI, ELAPPULLY, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR ABDUL ALI BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA RESPONDENT/S: 1 THE STATE GST OFFICER THIRD CIRCLE,S TATE GST DEPARTMENT, PALAKKAD-678 001 2 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678 001 3 THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678 001 4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 OTHER PRESENT: DR THUSHARA JAMES, GP W.P.(C) No.1/2019 -2- THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act), questioned the Ext.P1 assessment order before the second respondent. The petitioner, in the appeal, filed a stay petition, too. Ventilating its grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition in the appeal, 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 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.

-3- Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the second respondent considers the stay petition. I also hope that the second respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF ASSESSMENT ORDER NO.32090688123/2016-17 DATED 12/09/2018 PASSED BY STATE GST OFFICER, THIRD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD EXHIBIT P2 THEOF THE APPEAL MEMORANDUM FOR THE YEAR 2016-17 FILED BEFORE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES PALAKKAD EXHIBIT P3 THEOF STAY PETITION FOR THE YEAR 2016- 17 FILED BEFORE DEPUTY COMMISSIONER (APPEALS),COMMERCIAL TAXES,PALAKKAD -4- EXHIBIT P4 THE TRUE OF REVENUE RECOVERY NOTICE NO.A2- 3398/18 DATED 22/1/2018 RRC NO.45/18-19 DATED 23/11/2018 ISSUED BY INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PALAKKAD

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.