Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY, THE 29TH DAY OF JUNE 2018 / 8TH ASHADHA, 1940
WP(C).No. 21711 of 2018
PETITIONER
SKODA SAW MILL, 3/371, MAIN ROAD, OOTTARA,
VADAVANNUR, PALAKKAD 678 504
REPRESENTED BY ITS PROPRIETOR SRI IBRAHIMSHA A.H.
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1.
THE STATE TAX OFFICER
THE STATE GOODS AND SERVICES TAX DEPARTMENT KERALA,
CHITTUR, PALAKKAD 678 101.
2.
THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES, PALAKKAD 678 001.
3.
THE DEPUTY TAHSILDAR,
CHITTUR TALUK, PALAKKAD 678 101.
BY GOVERNMENT PLEADER SRI SHAMSUDHEEN V K
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 21711 of 2018
APPENDIX
PETITIONER'S EXHIBITS
P1
:
COPY OF ASSESSMENT ORDER DATED 14.03.2018 FOR THE MONTH OF APRIL
2017 ISSUED BY THE 1ST RESPONDENT
P1(A) :
COPY OF ASSESSMENT ORDER DATED 14.03.2018 FOR THE MONTH OF MAY 2017
ISSUED BY THE 1ST RESPONDENT
P1(B) :
COPY OF ASSESSMENT ORDER DATED 14.03.2018 FOR THE MONTH OF JUNE 2017
ISSUED BY THE 1ST RESPONDENT
P2
:
COY OF THE APPEAL MEMORANDUM DATED 28.06.2018 AGAINST EXT.P1
P2(A) :
COY OF THE APPEAL MEMORANDUM DATED 28.06.2018 AGAINST EXT.P1(A)
P2(B) :
COY OF THE APPEAL MEMORANDUM DATED 28.06.2018 AGAINST EXT.P1(B)
P3
:
COPY OF THE DELAY CONDONATION PETITION DATED 28.06.2018 IN EXT.P2
APPEAL
P3(A) :
COPY OF THE DELAY CONDONATION PETITION DATED 28.06.2018 IN EXT.P2(A)
APPEAL
P3(B) :
COPY OF THE DELAY CONDONATION PETITION DATED 28.06.2018 IN EXT.P2(B)
APPEAL
P4
:
COPY OF THE STAY PETITION DATED 28.06.2018 IN EXT.P2 APPEAL
P4(A) :
COPY OF THE STAY PETITION DATED 28.06.2018 IN EXT.P2(A) APPEAL
P4(B) :
COPY OF THE STAY PETITION DATED 28.06.2018 IN EXT.P2(B) APPEAL
P5
:
COPY OF THE REVENUE RECOVERY NOTICE DATED 19.05.2018 ISSUED BY THE
3RD RESPONDENT IN RESPECT OF EXT.P1 AND ITS ENGLISH TRANSLATION
P5(A) :
COPY OF THE REVENUE RECOVERY NOTICE DATED 19.05.2018 ISSUED BY THE
3RD RESPONDENT IN RESPECT OF EXT.P1(A) AND ITS ENGLISH TRANSLATION
P5(B) :
COPY OF THE REVENUE RECOVERY NOTICE DATED 19.05.2018 ISSUED BY THE
3RD RESPONDENT IN RESPECT OF EXT.P1(B) AND ITS ENGLISH TRANSLATION
JJJ
DAMA SESHADRI NAIDU, J.
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W.P.(C) No. 21711 of 2018 (L)
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Dated: 29th June, 2018
J U D G M E N T The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act) on the rolls of the 1st respondent, questioned Ext.P1 series of assessment orders before the 1st respondent. The petitioner has also filed Ext.P3 series of delay petitions and Ext.P4 series of stay petitions. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the delay petitions and the stay petitions, the petitioner has filed this writ petition.
2.Heard the learned counsel for the petitioner and the learned Government Pleader.
3.It appears that the petitioner, in the appeals, has also filed delay petitions and stay petitions before the 1st
W.P.(C) No. 21711/2018 -2- respondent. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the delay and stay petitions. Therefore, I dispose of the writ petition directing the respondent authority to defer taking coercive steps until the 1st respondent considers the delay and stay petitions in the Ext.P2 appeals. I also hope that the 1st respondent will dispose of the delay and stay petitions expeditiously. DAMA SESHADRI NAIDU JUDGE jjj 29/06/2018
