Rajee George vs. The State Tax Officer - Kerala High Court, 05 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 05TH DAY OF OCTOBER 2018 / 13TH ASWINA, 1940 WP(C).No. 32464 of 2018 PETITIONER/S: RAJEE GEORGE AGED 54 YEARS PROPRIETOR, M/S FASHION JEWELLERY, ANCHAL, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ANCHAL -691 306 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL.BANCH, SASTHAMANGALAM, THIRUVANANTHAPURAM- 695002,REPRESENTED BY ITS ASST. SECRETARY. 3 THE DEPUTY TAHSILDAR TALUK OFFICE, PUNALUR-691305. DR THUSHARA JAMES ,GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 32464 of 2018 2

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 Exts.P1 series of assessment orders, before the Asst.Commissioner (Appeals), who rejected it. Later, the petitioner approached the 2nd respondent with second appeals. The petitioner has also filed stay petitions in the appeals. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petitions, the petitioner has filed this writ petition.

Heard the learned counsel for the petitioner and the learned Government Pleader. I reckon the petitioner has exercised on time his statutory remedy of filing appeals. It appears that he has also filed stay petitions. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petitions. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petitions. I also hope that the 2nd respondent will dispose of the stay petitions expeditiously. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1 B COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF COMMON ORDER ISSUED BY THE ASST.COMMISSIONER (APPEALS),KOLLAM. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014- 15 EXHIBIT P3 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015- 16 EXHIBIT P3 B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-

17.

EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15. EXHIBIT P4 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2015-16 EXHIBIT P4 B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2016-17. //// PA to Judge hmh/08.10.2018