Heard together (2 matters)
WP(C)NO.12531 OF 2016
W.P.(C) No.24294 of 2018
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY, THE 20TH DAY OF JULY 2018 / 29TH ASHADHA, 1940
WP(C).No. 24294 of 2018
PETITIONER(S)
M/S. BERGER PAINTS INDIA LTD.,
DOOR NO.III/835C,1ST FLOOR, VALIYARA CHAMBERS, K.K.ROAD,
CHEMBUMUKKU, COCHIN-682 021,REPRESENTED BY ITS
ADMINISTRATION EXECUTIVE,SRI.BENNY SEBASTIAN.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
1. STATE TAX OFFICER,
(FORMERLY: INTELLIGENCE OFFICER) KERALA STATE GOODS AND
SERVICES TAX DEPARTMENT, SQUAD NO.1,MINI CIVIL STATION,
MATTANCHERY AT ALUVA-683 101.
2. ASSISTANT COMMISSIONER, KERALA STATE GOODS AND SERVICES-
TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683
101.
3. ASSISTANT COMMISSIONER(APPEALS)
COMMERCIAL TAXES, THEVARA, SALES TAX COMPLEX,COCHIN-682
015.
4. INSPECTING ASSISTANT COMMISISONER,
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT,
MATTANCHERY, COCHIN-682 002.
R BY GOVERNMENT PLEADER SMT.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-07-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 24294 of 2018 (J)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 COPY OF NOTICE DATED 26.03.2016 U/S.47(2) OF THE
KVAT ACT ISSUED BY INTELLIGENCE INSPECTOR,
SQUAD NO.1,ALAPPUZHA AND RELEASED THE GOODS
ON FURNISHING A SIMPLE BOND, FOR THE GOODS
TRANSPORTED BEYOND DESTINATION WITH
DOCUMENTS.
EXHIBIT P2 COPY OF JUDGMENT DATED 31.03.2016 IN WP(C)NO.12531
OF 2016 PASSED BY THIS HON'BLE COURT IN DIRECTING
TO RELEASE THE GOODS ON FURNISHING A SIMPLE
BOND WITHOUT SURETIES.
EXHIBIT P3 COPY OF PENALTY IMPOSED U/S.47(6) BY 1ST
RESPONDENT AS PER ORDER DATED 29.12.2017 IN OR
NO.381/2017-18, MECHANICALLY WITHOUT
ESTABLISHING AN EVASION OF TAX AND WITHOUT
CONSIDERING THE RETURN SUBMITTED.
EXHIBIT P4 COPY OF APPEAL DATED 10.07.2018 SUBMITTED BY
PETITIONER BEFORE 3RD RESPONDENT, AGAINST
EXT.P3 PENALTY,IMPOSED BY 1ST RESPONDENT.
EXHIBIT P5 COPY OF STAY PETITION DATED 10.07.2018 SUBMITTED
BY PETITIONER ALONG WITH EXT.P4 APPEAL,
SUBMITTED BEFORE 3RD RESPONDENT.
// TRUE COPY //
SD/- P.S. TO JUDGE
KAV/
Dama Seshadri Naidu, J.
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W.P.(C) No.24294 of 2018
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Dated this the 20th July, 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 Ext.P3 penalty order before the third respondent. The petitioner has also filed a stay petition along with the appeal. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition and 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 his statutory remedy of filing an appeal. It appears that he 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. (Dama Seshadri Naidu, Judge) kav/
