New Tech Constructions vs. The State Tax Officer - Kerala High Court, 05 March 2019

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. 6404 of 2019 PETITIONER/S: NEW TECH CONSTRUCTIONS EDAYILAVEEDU, KULASEKHARAPURAM, KARUNAGAPPALLY, KOLLAM DISTRICT, 690 544, REPRESENTED BY ITS PROPRIETOR SRI. UNNIKRISHNAN.O. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT WORKS CONTACT, ASRAMOM P.O. KOLLAM 691 002. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ASHRAMAOM, KOLLAM 691 002. GP 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: WP(C).No. 6404 of 2019 2

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 Exts.P1 and P1(a) assessment orders, before the 2nd respondent. The petitioner has also filed stay petitions in the appeals. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petitions, 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 appeals. It appears that he has also filed stay petitions. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petitions. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petitions. I also hope that the 2nd respondent will dispose of the stay petitions expeditiously. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 14.9.2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 14.9.2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 26.2.2019 AGAINST EXT. P1. EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 26.2.2019 AGAINST EXT P1 (A). EXHIBIT P3 COPY OF THE STAY PETITION DATED 26.2.2019 IN EXT P2 APPEAL. EXHIBIT P3 A COPY OF THE STAY PETITIONER DATED 26.2.2019 IN EXT. P2 (A) APPEAL.