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. 21118 of 2018
PETITIONER
M.D.BINSON,
PROPRIETOR,
M/S.BINU GOLD, MISSION QUARTERS,
THRISSUR-680 008,THRISSUR DISTRICT.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
1. STATE TAX OFFICER,
FORMERLY,COMMERCIAL TAX OFFICER,
GOODS AND SERVICES TAX DEPARTMENT,
4TH CIRCLE,COMMERCIAL TAX COMPLEX, PUTHOLE,
THRISSUR-680 004.
2. ASSISTANT COMMISSIONER(APPEALS)
COMMERCIAL TAXES COMPLEX, PUTHOLE,
THRISSUR-680 004.
3. ASSISTANT COMMISSIONER OF STATE TAX,
GOODS AND SERVICES TAX DEPARTMENT,
POOTHOLE, THRISSUR-680 004.
4. COMMISSIONER OF STATE TAX,
GOODS AND SERVICES TAX DEPARTMENT,
TAX TOWER, KARAMANA P.O,
THIRUVANANTHAPURAM-695 022.
BY GOVERNMENT PLEADER SRI SHANSUDHEEN 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. 21118 of 2018 (L)
APPENDIX
PETITIONER(S)' EXHIBITS
P1 TRUE COPY OF ORDER DATED 31.01.2018 COMPLETED
U/S.25(1) OF THE KVAT ACT FOR THE YEAR 16-17 BY 1ST
RESPONDENT, COMPLETED IN A HALF HAZARD
MANNER.
P1(A) TRUE COPY OF ORDER DATED 05.2.2018 COMPLETED
U/R.6(5) OF THE CST RULES FOR THE YEAR 16-17 BY 1ST
RESPONDENT, COMPLETED REJECTING ONLINE 'C"
FORMS.
P2 TRUE COPY OF APPEAL IN FORM NO.29 SUBMITTED BY
PETITIONER BEFORE 2ND RESPONDENT AGAINST EXT.P1
ORDER OR 2016-17.
P2(A) TRUE COPY OF APPEAL INFORM NO.29 SUBMITTED BY
PETITIONER BEFORE 2ND RESPONDENT AGAINST
EXT.P1(A) ORDER FOR 2016-17 UNDER THE CST RULES.
P3 TRUE COPY STAY PETITION SUBMITTED ALONG
WITH EXT,.P2 APPEAL, BEFORE 2ND RESPONDENT.
P3(A) TRUE COPY OF STAY PETITION SUBMITTED ALONG WITH
EXT.P2(A) APPEAL, BEFORE 2ND RESPONDENT.
P4 TRUE COPY OF JUDGMENT DATED 11.4.2018 IN
WPC.NO.12868 OF 2018 PASSED BY THIS HON'BLE COURT
IN DIRECTING 2ND RESPONDENT TO DISPOSE OF STAY
PETITION.
P5 TRUE COPY OF ORDER DATED 28.5.2018 PASSED BY 2ND
RESPONDENT IN DISMISSING EXT.P3 AND P3(A) STAY
PETITIONS WITHOUT ISSUING A NOTICE FOR HEARING
OF STAY PETITION TO PETITIONER OR COUNSEL FOR
THE PETITIONER, SERVED TO COUNSEL FOR THE
PETITIONER ON 11.6.2018.
JJJ
DAMA SESHADRI NAIDU, J.
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W.P.(C) No. 21118 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 KVAT and CST Act, faced recovery proceedings. He filed a statutory appeal, in which he also filed a stay petition. The petitioner's singular grievance is that the stay petition was decided ex parte. Since the appellate authority has refused to stay the recovery proceedings, now the petitioner is before this Court complaining that the department has been taking coercive steps to recover the dues.
2.In response to submissions made by the learned counsel for the petitioner, the learned Government Pleader has submitted that the Department communicated about the date of hearing through ordinary post to the petitioner. Therefore, it -2- could not ascertain whether notice had been served on the petitioner. At any rate, it appears, despite diligence displayed by the petitioner, he seems to have remained uninformed about the day the stay petition would be considered.
3.Under these circumstances, fairness demands that Ext.P5 ex parte order be set aside, so the 2nd respondent will reconsider the stay petition on merits, after putting the petitioner on notice.
4.At this juncture, the learned Government Pleader submits that this Court may fix a particular date and let the party appear on that date, so the appellate authority could consider the stay petition without further delay. The suggestion seems to be fair. I therefore, dispose of the writ petition holding that the petitioner should appear before the 2nd respondent on 12th July 2018, the mutually agreed date. On that day, the 2nd -3- respondent may take up the matter and consider it on merits. Till then the respondent authorities shall not take any coercive steps. DAMA SESHADRI NAIDU JUDGE jjj 29/06/2018
