Allowed

Thomas Thaliath v. the State Tax Officer

Kerala HC24 Jul 2018WP(C)/24739/2018

Case brief

AI extract

What is this about?

This writ petition challenged coercive tax recovery steps taken before an appellate authority decided the petitioner's stay petition within an appeal against an assessment order. The Single Judge invoking procedural fairness directed the authorities to defer recovery actions until the stay petition is decided.

What did the court decide?

Directed the respondent authority to defer coercive steps until the second respondent considers the stay petition.

Thomas Thaliath Vs the State Tax Officer — GST and Indirect Tax | Kerala HC (2018)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

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TUESDAY, THE 24TH DAY OF JULY 2018 / 2ND SRAVANA, 1940

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WP(C).No. 24739 of 2018

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PETITIONER

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THOMAS THALIATH,

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THALIYATH ENTERPRISES, CHAKKARAPARAMBU, THAMMANAM P.O., ERNAKULAM DISTRICT, PIN - 682032.

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BY ADV.SRI.R.MURALIDHARAN (AROOR)

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RESPONDENTS:

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THE STATE TAX OFFICER,

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2ND CIRCLE, MATTANCHERRY, DEPARTMENT OF COMMERCIAL

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TAXES, COCHIN, PIN - 682002.

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THE DEPUTY COMMISSIONER (APPEALS),

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DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN - 682015.

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THE INSPECTING ASSISTANT COMMISSIONER,

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DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY,

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COMMERCIAL TAX COMPLEX, BAZAR ROAD, MATTANCHERRY, PIN - 682002.

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R BY GOVERNMENT PLEADER DR.THUSHARA

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 24739 of 2018 (N)

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APPENDIX

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PETITIONER'S EXHIBITS

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EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12, DATED 01.02.2018. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1 ORDER, DT. 07.05.2018. EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR STAY DATED 07.05.2018, FILED ALONG WITH EXT. P2 APPEAL.

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EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER R.R. ACT, BY THE 3RD RESPONDENT DATED 13.07.2018.

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CSS/

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DAMA SESHADRI NAIDU, J.

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=========================================== W.P.(C). No. 24739 of 2018(N) ============================================

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Dated this the 24^th day of July, 2018

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JUDGMENT

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The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956 questioned Ext.P1 assessment order, before the second respondent. The petitioner

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has also filed a stay petition in the appeal. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition, the petitioner has filed this writ petition.

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Heard the learned counsel for the petitioner and the learned Government Pleader.

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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.

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Therefore, I dispose of the writ petition directing the

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WPC No.24739 of 2018 2

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respondent authority to defer coercive steps until the second respondent considers the stay petition. I also hope that the second respondent will dispose of the stay petition expeditiously.

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sd/- DAMA SESHADRI NAIDU JUDGE

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css/

Thomas Thaliath v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

Thomas Thaliath v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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