Cad Marc Software PVT LTD vs. The State Tax Officer
Held
The Court directed the respondent authorities to defer coercive steps until the appellate authority considers the stay petition. The Court also expressed hope for expeditious disposal of the stay petition.
Facts
The petitioner filed an assessment order appeal and a stay petition before the appellate authority. The petitioner approached the High Court alleging coercive steps were being taken before the stay petition was considered.
Key Issues
Whether coercive steps can be taken before an appellate authority decides on a stay petition. The procedural fairness of awaiting the appellate authority's decision on a stay.
Sections Cited
Not Applicable
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 TUESDAY ,THE 18TH DAY OF DECEMBER 2018 / 27TH AGRAHAYANA, 1940 WP(C).No. 41132 of 2018 PETITIONER/S: CAD MARC SOFTWARE PVT LTD KANNETTUMUKKU, THYCAUD, THIRUVANANTHAPURAM - 695 014, REPRESENTED BY ITS MANAGING DIRECTOR M.K.MANMADHAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2 THE DEPUTY COMMISSIONER (APPEALS) TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE ASST.COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: DR THUSHARA JAMES, GP
-2- W.P.(C). No. 41132 of 2018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 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 2nd respondent. The petitioner has also filed a stay petition in the appeal.
The judgment continues below.
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