BharatTaxGST

M/S. Mannarkad Rural Service vs. The State Tax Officer

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WP(C)/36804/2018HC KeralaGSTCNR KLHC01085256201813 November 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages

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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 TUESDAY ,THE 13TH DAY OF NOVEMBER 2018 / 22ND KARTHIKA, 1940 WP(C).No. 36804 of 2018 PETITIONER/S: M/S. MANNARKAD RURAL SERVICE CO-OPERATIVE BANK LTD., MANNARKKAD ,PALAKKAD,REPRESENTED BY ITS SECRTARY M. PURUSHOTHAMAN, AGED 52, S/O. MADHAVAN NAIR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT,MANNARKKAD 678582 2 THE ASST. COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001. SMT. M.M.JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).36804/18 2

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, 2003 ('KVAT Act') on the rolls of the 1st respondent, questioned Ext.P1 assessment order before the 2nd respondent. The petitioner has also filed a stay petition along with 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.

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. 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 okb. //// P.A. to Judge APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND 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.