M/S.Geonet Enviro Solutions PVT. LTD vs. The State Of Kerala
Held
The Court directed the respondent authorities to defer coercive steps until the appellate authority considers the stay petition. It also expressed hope for an expeditious disposal of the stay petition.
Facts
The petitioner, a registered dealer, filed an appeal against an assessment order 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 decided.
Key Issues
Whether coercive steps can be taken against a dealer before their stay petition is decided by the appellate authority.
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 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940 WP(C).No. 38832 of 2018 PETITIONER/S: M/S.GEONET ENVIRO SOLUTIONS PVT. LTD KUMARAPURAM, MOSQUE LANE, MEDICAL COLLEGE P.O., THIRUVANANTHAPURAM, PIN-695011, REPRESENTED BY ITS AUTHORIZED SIGNATORY MRS. MAYA KRISHORE. 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, PIN-695001. 2 STATE TAX OFFICER, CIRCLE-III, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN-695002. 3 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN-695002. 4 ASSISTANT COMMISSIOENR OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN-695002. W.P.(C) No. 38832/2018 -2- 5 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI, PINI-110001. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVI
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