Deedi Automobiles vs. The Assistant Commissioner - Kerala High Court, 24 January 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 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 2208 of 2019 PETITIONER/S: DEEDI AUTOMOBILES,KAIMANAM THIRUVANANTHAPURAM-695040 REPRESENTED BY THE MANAGING PARTNER T.C.PAUL BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE DEPUTY COMMISSIONER (APPEALS), TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE ASST. COMMISSIONER OF STATE TAX, (AUTHORISED OFFICER UNDER THE RR ACT), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695002. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2208 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 Ext.P1 assessment order, before the 3rd respondent. The petitioner has also filed a stay petition in the appeal. Ventilating its 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 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. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 3rd respondent considers the stay petition. I also hope that the 3rd respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE

WP(C).No. 2208 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 23.10.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P2 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3 COPY OF PETITION FOR STAY DELAY FILED IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF DEMAND NOTICE DATED 17.1.2019 ISSUED BY THE 3RD RESPONDENT.