Malabar Trading Company vs. The Assistant Commissioner Of State Tax

WP(C)/38916/2018HC KeralaGSTCNR KLHC01090486201830 November 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages

For Respondent: DR THUSHARA JAMES, GP

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Held

The Court directed the respondent authority to defer coercive steps until the appellate authority considers the stay petitions. The Court also expressed hope for expeditious disposal of the stay petition.

Facts

The petitioner, a registered dealer, filed appeals against assessment orders and stay petitions before the appellate authority. The petitioner approached the High Court alleging coercive steps were being taken before the stay petitions were considered.

Key Issues

Whether coercive steps can be taken against a dealer before the appellate authority decides on pending stay petitions.

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940 WP(C).No. 38916 of 2018 PETITIONER/S: MALABAR TRADING COMPANY N.H. ROAD, CHERKALA, KASARAGOD - 671 542, REPRESENTED BY ITS PROPRIETOR SRI. MOIDEEN KUNHI K.U. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD, PIN - 671 121. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, NIRMAL ARCADE BUILDINGS, ERANJIPALAM, KOZHIKODE - 673 006. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 38916/2018 -2-

J U D G M E N T The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act), questioned the Ext.P1 series assessment orders before the second respondent. The petitioner, in the appeals, filed a stay petitions, too. Ventilating its grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petitions in the appeals, the petitioner has filed

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.