Zero Degree vs. State Of Kerala - Kerala High Court, 07 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 07TH DAY OF MARCH 2019 / 16TH PHALGUNA, 1940 WP(C).No. 6836 of 2019 PETITIONER: ZERO DEGREE, 15/735, 736, NEAR DAYA GENERAL HOSPITAL, SHORNUR ROAD, THIRUVAMBADY P.O., THRISSUR-680 022, REPRESENTED BY ITS PROPRIETOR- MR.DANY ANTONY. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE DEPUTY COMMISSIONER (APPEALS), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004. 3 THE STATE TAX OFFICER (INVESTIGATION BRANCH), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR -680 004. BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 6836 of 2019

JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act') on the rolls of the 3rd respondent, questioned the Ext.P1 penalty order, before the 2nd 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.

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 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 SKA

3 WP(C).No. 6836 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER DATED 31.01.2019 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2 AOF THE APPEAL DATED 02.03.2019 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 AOF THE STAY PETITION DATED 02.03.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S/S EXHIBITS: //// PA TO JUDGE