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Navas Associates vs. State Tax Officer

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WP(C)/6389/2019HC KeralaGSTCNR KLHC01016630201905 March 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 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 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940 WP(C).No. 6389 of 2019 PETITIONER: NAVAS ASSOCIATES KALEELIL VEEDU,MULANKADAKAM, THIRUMULLAVARAM.P.O,KOLLAM-691 012, REPRESENTED BY ITS PROPRIETOR SRI.NAVAS.S BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, WORKS CONTRACT,ASRAMOM.P.O,KOLLAM-691 002. 2 THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ASHRAMOM , KOLLAM-691 002. BY GOVERNMENT PLEADER DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 6389 of 2019

JUDGMENT The petitioner, was 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 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.

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 further steps, until the appellate authority decides on the stay petition.

4.

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. 6389 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMNENT ORDER DATED 29.12.2018 FOR TH YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 26.02.2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 26-02-2019 IN EXT.P2 APPEAL. RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE

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.