K.R Ushasree vs. The State Tax Officer - Kerala High Court, 07 September 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 07TH DAY OF SEPTEMBER 2018 / 16TH BHADRA, 1940 WP(C).No. 29510 of 2018 PETITIONER/S: K.R USHASREE AGED 57 YEARS PROPRIETRESS, M/S.TROPICAL COMMODITIES, 12/619, KILIKOLLOOR, KOLLAM - 1. BY ADV. HARISANKAR V. MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, 2ND CIRCLE, KOLLAM - 691 001. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM-695002, REPRESENTED BY ITS ADDL. SECRETARY. OTHER PRESENT: DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 29510 of 2018

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 Deputy Commissioner (Appeals), who rejected it. Later, the petitioner approached the 2nd respondent with a second appeal. The petitioner has also filed a stay petition in the appeal. Ventilating his 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 his statutory remedy of filing an appeal. It appears that he 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

-3- W.P.(C). No. 29510 of 2018 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 das APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 06.01.2017 ANNEXURE P2 COPY OF ORDER IN KVATA NO.1188/17 ISSUED BY THE DY.COMMISSIONER (APPEALS) KOLLAM DATED 28.02.2018. ANNEXURE P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 02.08.2018 ANNEXURE P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 02.08.2018.