Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY, THE 27TH DAY OF JUNE 2018 / 6TH ASHADHA, 1940
WP(C).No. 21274 of 2018
PETITIONER(S) :
ANSARI A.
AUTHORIZED PERSON,
M/S.SILVER BUILDERS,
MUTHOOR P.O., RAMENCHIRA, THRIRUVALLA,
PATHANAMTHITTA 689 107.
BY ADV.SRI.C.K.SREEJITH
RESPONDENT(S) :
1. COMMERCIAL TAX OFFICER,
(WORKS CONTRACT), STATE GST DEPARTMENT,
PATHANAMTHITTA 689 645.
2. DEPUTY COMMISSIONER (APPEALS) II
COMMERCIAL TAX DEPARTMENT,
BAPUJI NAGAR, ASRAMAM P.O., KOLLAM 691 002.
3. ASSISTANT SECRETARY
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
ADDITIONAL BENCH, THIRUVANANTHAPURAM - 695 001.
4. INSPECTING ASSISTANT COMMISSIONER
STATE G.S.T DEPARTMENT,
PATHANAMTHITTA - 689 645.
5. STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
BY SRI. SHAMSUDHEEN V.K, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ACM
WP(C).No. 21274 of 2018 (H)
APPENDIX
PETITIONER(S)' EXHIBITS :
EXHIBIT P1 THE TRUE COPY OF THE REGISTRATION CERTIFICATE
NO.TIN-32416540307/17.2.17
EXHIBIT P2 THE TRUE COPY OF THE REGISTRATION CERTIFICATE
UNDER GST ACT IN NO.32AAVFS3797F2ZL DT. 22/9/17
EXHIBIT P3 THE TRUE COPY OF THE ORDER
NO.32416540307/2011-12/21-10-2016
EXHIBIT P4 THE TRUE COPY OF THE APPELLATE ORDER
NO.KVATA(PTA)343/16 DTD. 31/10/2017
EXHIBIT P5 THE TRUE COPY OF THE APPEAL MEMORANDUM IN
FORM NO.31 DTD. 4/1/18
EXHIBIT P6 THE TRUE COPY OF THE URGENT PETITION DT. 4/1/18
FILED BEFORE THE 3RD RESPONDENT
EXHIBIT P7 THE TRUE COPY OF THE STAY PETITION DT.4/1/18 FILED
BEFORE THE 3RD RESPONDENT
EXHIBIT P8 THE TRUE COPY OF THE AFFIDAVIT DT. 4/1/18 FILED
BEFORE THE 3RD RESPONDENT
EXHIBIT P9 THE TRUE COPY OF THE RECEIPT FOR RS.11,00,000/-
ISSUED BY THE 1ST RESPONDENT ON 21/12/2017
EXHIBIT P10 THE TRUE COPY OF THE REVENUE RECOVERY NOTICE
NO.RRC.17/17-18/STO (WC) DTD.27/9/2017
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
PA TO JUDGE
ACM
DAMA SESHADRI NAIDU, J.
===========================
W.P (C) No. 21274 of 2018
===========================
Dated this the 27th day of June, 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 Ext.P3 order before the 3rd respondent. 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.
2.Heard the learned counsel for the petitioner and the learned Government Pleader.
3.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 steps, until the appellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing the W.P (C) No. 21274 of 2018
2 respondent authority to defer taking coercive steps until the 3rd respondent considers the stay petition. I also further hope that the 3rd respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU, JUDGE ACM
