M/S.Sree Krishna Residency vs. The State Tax Officer(Investigation Branch) - Kerala High Court, 12 February 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 12TH DAY OF FEBRUARY 2019 / 23RD MAGHA, 1940 WP(C).No. 4091 of 2019 PETITIONER/S: M/S.SREE KRISHNA RESIDENCY, WEST NADA, GURUVAYOOR, THRISSUR DISTRICT-680101, REPRESENTED BY ITS PARTNER, P.K.MOHAN. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER(INVESTIGATION BRANCH), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE P.O., THRISSUR DISTRICT-680004. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE P.O., THRISSUR DISTRICT-680004. 3 THE ASSISTANT COMMISSIONER STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, IRINJALAKUDA, THRISSUR-680125. OTHER PRESENT: GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.4091/2019 -2-

J U D G M E N T The petitioner, a registered dealer under the Taxes on Luxuries Act (KTL Act), questioned the Ext.P1 assessment order before the second respondent. The petitioner, in the appeal, filed a stay petition, too. Ventilating its grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition in the appeal, 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 its statutory remedy of filing an appeal. It appears that it 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.

W.P.(C) No.4091/2019 -3- Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the second respondent considers the stay petition. I also hope that the second respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.IBC/KTL/6/18- 19/32082985923 FOR THE YEAR 2014-15 DATED 12.12.2018. EXHIBIT P2OF THE APPEAL MEMORANDUM IN FORM NO.III DATED 30.01.2019. EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY IN FORM NO.IV-A DATED 31.01.2019. EXHIBIT P4OF THE FORM NO.1 DEMAND NOTICE NO.A2- 171/18-19 DATED 28.01.2019.