Akesiss Pharma Private Limited vs. State Tax Officer - Kerala High Court, 22 January 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 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 1892 of 2019 PETITIONER/S: AKESISS PHARMA PRIVATE LIMITED XXXI/449,RIZWAN ESTATE, PATHADIPALAM, EDAPPALLY P.O., OCHIN-682 024,REPRESENTED BY ITS MANGING DIRECTOR, SRI. ASHOK KUMAR K. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER SQUAD NO.IV, STATE GOODS AND SERVICE TAX DEPARTMENT, EDAPPALLY, COCHIN-682 024 2 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE-III, ERNAKULAM, COCHIN-682 015 3 ASSISTANT COMMISSIONER (APPEALS0, SALES TAX COMPLEX, COCHIN-682 015 4 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAMN-695 022 5 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD,COCHIN-682 030 GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 1892 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.P3 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 his 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. 1892 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 06/08/2015 U/S.47(2) OF THE KVAT ACT ISSUED TO PETITIONER BY INTELLIGENCE INSPECTOR, SQUAD NO.1, MATTANCHERY, WHILE HE WAS ON DUTY AT COMMERCIAL TAX CHECK POST, WALAYAR. EXHIBIT P2OF JUDGMENT DATED 11/08/2015 IN WP(C) NO.24206 OF 2015 PASSED BY THIS HON'BLE COURT IN DIRECTING TO RELEASE THE GOODS DETAINED IN EXT.P1 ON FURNISHING A SIMPLE BOND. EXHIBIT P3OF ORDER DATED 05/06/2018 COMMUNICATED TO THE PETITIONER ON 11/01/2019, COMPLETED U/S.47(6) OF THE KVAT ACT, BY 1ST RESPONDENT. EXHIBIT P4OF APPEAL DATED 19/01/2019 SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P3 PENALTY. EXHIBIT P5OF STAY PETITION DATED 19/01/2019 SUBMITTED BEFORE 3RD RESPONDENT, ALONG WITH EXT.P4 APPEAL.