Cee Pee Marbles And Granites vs. Assisstant Commissioner - Kerala High Court, 11 September 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 11TH DAY OF SEPTEMBER 2018 / 20TH BHADRA, 1940 WP(C).No. 29845 of 2018 PETITIONER: CEE PEE MARBLES AND GRANITES CEE PEX COMPLEX, MANNUR POST, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR, MR. YOONUS SALEEM C.P. BY ADV. ANIL D. NAIR RESPONDENTS: 1 ASSISSTANT COMMISSIONER SPL.CIRCLE -II, STATE GOODS AND SERVICES TAX DEPT., KOZHIKODE. 2 THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE-673001. 3 SALES TAX OFFICER (RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAX DEPARTMENT, KOZHIKODE-673001. OTHER PRESENT: GP. SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short) on the rolls of the 1st respondent, questioned the Ext.P1 penalty 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 in the appeal, 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 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 considers the stay petition. I also hope that the 2nd respondent will dispose of the stay petition expeditiously. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER FOR THE YEAR 2011-12 DATED 30/06/2018 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P3OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P4OF THE NOTICE DATED 06/09/2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12. RESPONDENTS' EXHIBTS NIL //// P.A. TO JUDGE