Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 31ST DAY OF AUGUST 2018 / 9TH BHADRA, 1940
WP(C).No. 28845 of 2018
PETITIONER/S:
NOVATUER ELECTRICAL AND DIGITAL SYSTEMS (P) LIMITED
122/1 SEMMANCHERRY VILLAGE
OLD MAHABALIPURAM ROAD
CHENNAI-600119
REP BY RAJINI TOMY
AUTHORISED SIGNATORY
BY ADV. JOSEPH JERARD SAMSON RODRIGUES
RESPONDENT/S:
1
THE INTELLIGENT OFFICER,
SQUAD NO.V
STATE GOODS AND SERVICE TAX DEPARTMENT,
THIRUVANANTHAPURAM-695033.
2
THE STATE TAX OFFICER
FIRST CIRCLE,
STATE GOODS AND SERVICES TAX DEPARTMENT,
4TH FLOOR, TAX TOWERS,
KARAMANA,
THIRUVANANTHAPURAM-695002.
3
THE HON'BLE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
SASTHAMANGALAM,
THIRUVANANTHAPURAM-695010.
4
THE MANAGER
STATE BANK OF INDIA,
TRADE FINANCE,
CPC-231, 2ND FLOOR,
CHENNAI-600002.
OTHER PRESENT:
GP Dr. Thushara James
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.08.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2
WP(C).No. 28845 of 2018
JUDGEMENT
The petitioner, a registered dealer under the Kerala Value
Added Tax Act, 2003 ('KVAT Act') questioned the Ext.P1 penalty
order, before the third respondent. The petitioner, in the appeal,
filed a stay petition too. 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.
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 third
respondent considers the stay petition. I also hope that the
third respondent will dispose of the stay petition expeditiously.
Sd/-
DAMA SESHADRI NAIDU
Judge
SB/01/09/2018
3
WP(C).No. 28845 of 2018
APPENDIX
PETITIONER'S/S' EXHIBITS:
EXHIBIT P1
TRUE PHOTOCOPY OF THE PENALTY ORDER NO.OR.07/2017-18 DATED 31/07/2017, ISSUED BY THE FIRST RESPONDENT INTELLIGENCE OFFICER, SQUAD NO. V, THIRUVANANTHAPURAM. EXHIBIT P2 TRUE PHOTOCOPY OF THE APPELLATE ORDER NO.KVATA 831/17 DATED 15/03/2018, ISSUED BY THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), THIRUVANANTHAPURAM-695002. EXHIBIT P3 TRUE PHOTOCOPY OF THE RENEWED BANK GUARANTEE BEARING NO.0505618BG0016435 DATED 19/06/2018 FOR RS.2,28,840/- WHICH IS VALID UP TO 26/04/2019 OF STATE BANK OF INDIA, CHENNAI. EXHIBIT P4 TRUE PHOTOCOPY OF THE COVERING LETTER DATED 28/06/2018, SUBMITTED BEFORE THE STATE TAX OFFICER, FIRST CIRCLE, THIRUVANANTHAPURAM. EXHIBIT P5 TRUE PHOTOCOPY OF THE APPEAL MEMORANDUM IN FORM NO.31 FILED BEFORE THE THIRD RESPONDENT KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. EXHIBIT P6 TRUE PHOTOCOPY OF THE INTERIM PETITION DATED 06/08/2018 FOR STAY HEARING OF APPEAL FILED BEFORE THE THIRD RESPONDENT KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. EXHIBIT P7 TRUE PHOTOCOPY OF THE INTERIM PETITION DATED 06/08/2018 FOR HEARING THE APPEAL OUT OF TURN FILED BEFORE THE THIRD RESPONDENT KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. EXHIBIT P8 TRUE PHOTOCOPY OF THE LETTER NO.B3-1095/18- 19 DATED 10/08/2018, ISSUED BY THE SECOND RESPONDENT.
