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Aiswarya Agencies vs. State Tax Officer

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WP(C)/32222/2018HC KeralaGSTCNR KLHC01073626201804 October 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages
For Respondent: SPL.GP. SRI. P.N. SANTOSH KUMAR

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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 THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 WP(C).No. 32222 of 2018 PETITIONER/S: AISWARYA AGENCIES, KURIACHIRA P.O., THRISUR - 680 006, REPRESENTED BY ITS PROPRIETOR, SMT.SHAJI FRANCIES. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 STATE TAX OFFICER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, 4TH CIRCLE, THRISSUR DISTRICT - 680 004. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR DISTRICT-680004. OTHER PRESENT: SPL.GP. SRI. P.N. SANTOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 32222 of 2018

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 Ext.P1 order, before the 2nd respondent. The petitioner has also filed a stay petition in the appeal. Ventilating its grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition, the petitioner has filed this writ petition.

2.

Heard the learned counsel for the petitioner and the learned Government Pleader.

3.

I reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2nd respondent

-3- W.P.(C). No. 32222 of 2018 considers the stay petition. I also hope that the 2nd respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32081448802/2009-10 DATED 17.7.2018 EXHIBIT P2OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 19.9.2018 EXHIBIT P3OF THE STAY PETITION IN FORM NO.30 DATED 19.9.2018 EXHIBIT P4OF THE DELAY CONDONATION PETITION IN FORM NO.30 DATED 19.9.2018

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.