M/S. Ambadan Timber Industries vs. The State Tax Officer-Ii
Held
The Court directed the respondent authority to defer coercive steps. This deferral is to continue until the appellate authority considers the delay and stay petitions filed by the petitioner.
Facts
The petitioner, a registered dealer, filed appeals against assessment orders before the appellate authority and also submitted delay and stay petitions. The petitioner alleged that coercive steps were being taken before these petitions could be considered.
Key Issues
Whether coercive steps can be taken by tax authorities before the appellate authority decides on delay and stay petitions.
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 07TH DAY OF DECEMBER 2018 / 16TH AGRAHAYANA, 1940 WP(C).No. 39890 of 2018 PETITIONER/S: M/S. AMBADAN TIMBER INDUSTRIES VALLAM, RAYONPURAM, PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, SRI. A.K.KHALID. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENT/S: 1 THE STATE TAX OFFICER-II STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR-683542. 2 THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA-686661. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 39890/2018 -2- J U D G M E N T The petitioner, a registered dealer under the Central Sales Tax Act (CST Act), questioned the Exts.P1 and P2 assessment orders before the second respondent. The petitioner, in the appeals, filed delay and stay petitions, too. Ventilating its grievance that the authorities are taking coercive steps before
The judgment continues below.
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