I.T. Limited vs. The Assistant Commissioner Of State Tax - Kerala High Court, 19 September 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 19TH DAY OF SEPTEMBER 2018 / 28TH BHADRA, 1940 WP(C).No. 30816 of 2018 PETITIONER/S: M/s I.T. LIMITED, KANJIKODE WEST,PALAKKAD, REPRESENTED BY ITS FINANCE IN CHARGE, SHRI SIVANANDAN M BY ADVS. SRI.V.P.NARAYANAN SRI.R.BHASKARA KRISHNAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT KERALA, SPECIAL CIRCLE,PALAKKAD 678001 2 THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001 3 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD 678 001. OTHER PRESENT: DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, a registered dealer under the Central Sales Tax Act, questioned the Ext.P1 assessment order, before the second respondent. The WPC No.30816 of 2018 2 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 second respondent considers the stay petition. I also hope that the second respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 30-06- 2018 FOR THE ASSESSMENT YEAR 2017-2018

WPC No.30816 of 2018 3 PASSED BY THE FIRST RESPONDENT UNDER THE CST ACT EXHIBIT P2OF THE MEMORANDUM OF APPEAL IN FORM NO. 29 DATED 23-08-2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P2 AOF THE PETITION FOR STAY DATED 17- 09-2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN FORM NO. 30 EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO. 1 DATED 5-09-2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P3 AOF THE NOTICE DATED NIL IN FORM NO. 25 ISSUED BY THE 3RD RESPONDENT.