Icon Office Equipments vs. The State Of Kerala
Held
The Court directed the respondent authorities to defer coercive steps until the appellate authority decides on the delay and stay petitions filed by the petitioner. The Court also expressed hope for expeditious disposal of these petitions.
Facts
The petitioner, a registered dealer, filed an appeal against an assessment order and also filed delay and stay petitions. The petitioner approached the High Court alleging coercive steps were being taken before the appellate authority could decide on the delay and stay petitions.
Key Issues
Whether coercive steps can be taken against a dealer before the appellate authority decides on delay and stay petitions filed in an appeal.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940 WP(C).No. 42206 of 2018 PETITIONER/S: M/S.ICON OFFICE EQUIPMENTS KRISHNA KRIPA HOUSE, 49/1174 C1, RAGHAVAN PILLAI ROAD, EDAPPALLY, PIN 682 026 REPRESENTED BY ITS PROPRIETOR MR. BANGARU GNANA PRAKASAM. BY ADVS. SRI.SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.V.C.CHARLY RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 ASSISTANT COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE III, COMMEERCIAL TAX COMPLEX, ERNAKULAM PIN 682 015 3 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, COMMERCIAL TAX COMPLEX, ERNAKULAM, PIN 682 015. W.P.(C) No. 42206/2018 -2- 4 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001. OTHER PRESENT: DR THUSHARA JAMES, GP. SRI P. VIJAYAKUMAR, SCGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON
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