Nas Distributors vs. The State Tax Officer - Kerala High Court, 04 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 04TH DAY OF JANUARY 2019 / 14TH POUSHA, 1940 WP(C).No. 197 of 2019 PETITIONER/S: NAS DISTRIBUTORS, 41/3032-B,JANATHA JUNCTION,PALARIVATTOM,ERNAKULAM- 682025,REPRESENTED BY ITS PROPRIETRIX SMT.SHAFEELA BEEGAM. BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.T.JOSEPH (PANJIKARAN) RESPONDENT/S: 1 THE STATE TAX OFFICER, THE STATE GOODS AND SERVICES TAX DEPARTMENT KERALA,2ND CRICLE,KALAMASERRY AT KAKKANAD-682 030 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM 682 015 3 THE DEPUTY TAHSILDAR, KANAYANNUR TALUK,ERNAKULAM 682 011 OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 197 of 2019

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, 2003 (KVAT Act) on the rolls of the 1st respondent, has been facing the proceedings for the assessment year 2014-2015. He filed Ext.P2 statutory appeal along with a stay petition, besides a delay condonation petition. The delay is said to be 16 days. The petitioner complains that before the appellate forum could consider his interlocutory applications, the respondent authority is taking coercive steps. This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent will consider the interlocutory applications, including the delay condonation petition, at the earliest and pass orders, possibly, within one month. The respondent authority shall defer coercive steps until the 2nd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE das

-3- W.P.(C). No. 197 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 22.6.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 14.8.2018 AGAINST EXT P1. EXHIBIT P3 COPY OF THE DELAY CON DONATION PETITION DATED 12.9.2018 IN EXT P2.APPEAL EXHIBIT P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 1.1.2019 EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE DATED 12.11.2018 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF EXT P1.