Sureshlal D.B. vs. The Kerala Value Added Tax Appellate Tribunal
Held
The Court directed the respondent authorities to defer coercive steps until the appellate tribunal considers the stay petition. It also expressed hope for expeditious disposal of the stay petition.
Facts
The petitioner, a registered dealer, filed appeals against penalty orders and stay petitions before the appellate tribunal. He approached the High Court as coercive steps were being taken before the stay petition was decided.
Key Issues
Whether coercive steps can be taken against a dealer before the appellate authority decides on a stay petition filed along with an appeal.
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 16TH DAY OF NOVEMBER 2018 / 25TH KARTHIKA, 1940 PETITIONER: SURESHLAL D.B., PROPRIETOR LAL METAL CRUSHER, YEROOR P.O. ANCHAL, KOLLAM. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE. RESPONDENTS: 1 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL SASTHAMANGALAM, THIRUVANANTHAPURAM - 695 010. 2 THE DEPUTY COMMISSIONER (APPEALS)(11), STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR,ASRAMOM, KOLLAM 691 002. 3 THE COMMISSIONER TAX OFFICER, COMMERCIAL TAX,ANCHAL, KOLLAM-691 306 4 THE DEPUTY TAHSILDAR (RR), TALUK OFFICE,PUNALUR-691 305. SMT.M.M.JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, a registered dealer under the KVAT Act on the rolls of the 3rd respondent, questioned the Ext.P1 series penalty orders, before the 1st respondent. The petitioner has also filed stay petitions in the appeals. Ventilating his grievance that the authorities are taking coercive steps before the appellate autho
The judgment continues below.
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