Allowed

M/S. New Sivasakthi Paints v. the Commercial Tax Officer, Kollam

Kerala HC25 Jul 2018WP(C)/24885/2018

Case brief

AI extract

What is this about?

Petitioner challenging tax orders sought writ direction to defer coercive steps until the Appellate Tribunal decides a pending stay petition. Court directed respondents to wait for the Tribunal's decision on the stay application.

What did the court decide?

Direction to respondent authorities to defer coercive steps until the 2nd respondent considers the stay petition.

M/S. New Sivasakthi Paints Vs the Commercial Tax… — 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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WEDNESDAY, THE 25TH DAY OF JULY 2018 / 3RD SRAVANA, 1940

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WP(C).No. 24885 of 2018

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PETITIONER

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M/S. NEW SIVASAKTHI PAINTS CHINNAKKADA, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, G.JAYARAJ.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

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RESPONDENTS:

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THE COMMERCIAL TAX OFFICER

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DEPARTMENT OF COMMERCIAL TAXES, FIRST CIRCLE, KOLLAM-691 001.

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THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL.BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM-10, REPRESENTED BY ITS ASST. SECRETARY.

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THE DEPUTY TAHSILDAR

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TALUK OFFICE, KOLLAM-691 001.

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BY GOVERNMENT PLEADER DR. THUSHARA JAMES

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 24885 of 2018 (I)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 06.04.2015.

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EXHIBIT P2 COPY OF ORDER ISSUED BY THE DY. COMMISSIONER (APPEALS) KOLLAM 2012-13 DT.31.07.2017 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT.31.03.2018 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT.31.03.2018.

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EXHIBIT P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DT.14.02.2018

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JJJ

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DAMA SESHADRI NAIDU, J.

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W.P.(C) No. 24885 of 2018 (I)

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Dated: 25^th July, 2018

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J U D G M E N T

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The petitioner, a registered dealer under the Kerala Value

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Added Tax Act, 2003 ( KVAT Act ), questioned Ext.P1 assessment order before the Deputy Commissioner (Appeals). It resulted in Ext.P2 order. The petitioner again challenged Ext.P2 order in

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second appeal, before the Appellate Tribunal, the 2nd respondent. The petitioner 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 and the appeal, the petitioner has filed this writ petition.

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Heard the learned counsel for the petitioner and the

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learned Government Pleader.

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W.P.(C) No.24885/2018

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-2-

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I reckon the petitioner has exercised on time its statutory remedy of filing a second 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.

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Therefore, I dispose of the writ petition, directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition. I also hope that the 2nd respondent will dispose of the stay petition expeditiously.

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Sd/DAMA SESHADRI NAIDU JUDGE

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jjj 25/07/2018

M/S. New Sivasakthi Paints v. the Commercial Tax Officer, Kollam

Case brief

What is this about?

What did the court decide?

M/S. New Sivasakthi Paints v. the Commercial Tax Officer, Kollam

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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