Allowed

M/S. Corbel Pre-Laminated Boards India (P) Limited v. the State GST Officer

Kerala HC3 Jan 2019WP(C)/1/2019

Case brief

AI extract

What is this about?

The High Court held that authorities must defer coercive recovery steps until the deputy commissioner decides the petitioner's stay petition in the corresponding appeal, citing procedural fairness under the GST framework.

What did the court decide?

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

M/S. Corbel Pre-Laminated Boards India (P) Limited Vs… — GST and Indirect Tax | Kerala HC (2019)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶4

THURSDAY ,THE 03RD DAY OF JANUARY 2019 / 13TH POUSHA, 1940

¶5

WP(C).No. 1 of 2019

¶6

PETITIONER/S:

¶7

M/S. CORBEL PRE-LAMINATED BOARDS INDIA (P) LIMITED PATTATHATLACHI, ELAPPULLY, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR ABDUL ALI

¶8

BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

¶9

RESPONDENT/S:

¶10

1 THE STATE GST OFFICER

¶11

THIRD CIRCLE,S TATE GST DEPARTMENT, PALAKKAD-678 001

¶12

2 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678 001

¶13

3 THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678 001

¶14

4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001

¶15

OTHER PRESENT:

¶16

DR THUSHARA JAMES, GP

¶17

W.P.(C) No.1/2019

¶18

-2-

¶19

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶20

J U D G M E N T

¶21

The petitioner, a registered dealer under the Kerala Value

¶22

Added Tax Act, 2003 ( KVAT Act ), questioned the Ext.P1 assessment order before the second respondent. The petitioner, in the appeal, filed a stay petition, too. Ventilating its grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition in the appeal, the petitioner has filed this writ petition.

¶23

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

¶24

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

¶25

W.P.(C) No.1/2019

¶26

-3-

¶27

Therefore, I dispose of the writ petition directing the 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.

¶28

Sd/DAMA SESHADRI NAIDU JUDGE

¶29

jjj

¶30

APPENDIX

¶31

PETITIONER'S/S EXHIBITS:

¶32

EXHIBIT P1 THE TRUE COPY OF ASSESSMENT ORDER NO.32090688123/2016-17 DATED 12/09/2018 PASSED BY STATE GST OFFICER, THIRD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD

¶33

EXHIBIT P2 THE TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2016-17 FILED BEFORE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES PALAKKAD

¶34

EXHIBIT P3

¶35

THE TRUE COPY OF STAY PETITION FOR THE YEAR 201617 FILED BEFORE DEPUTY COMMISSIONER (APPEALS),COMMERCIAL TAXES,PALAKKAD

¶36

W.P.(C) No.1/2019

¶37

-4-

¶38

EXHIBIT P4 THE TRUE OF REVENUE RECOVERY NOTICE NO.A23398/18 DATED 22/1/2018 RRC NO.45/18-19 DATED 23/11/2018 ISSUED BY INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PALAKKAD

M/S. Corbel Pre-Laminated Boards India (P) Limited v. the State GST Officer

Case brief

What is this about?

What did the court decide?

M/S. Corbel Pre-Laminated Boards India (P) Limited v. the State GST Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

Karuvannur Service Co-Operative Bank Limited Vs the Income Tax Officer

M/S.Plus Max Duty Free (Private) Limited Vs the Union of India

Instrumentation Employees Sangh(Bms) Vs Union of India

Tristar Consumable Products and Manufacturing India (P) Ltd. Vs the Commercial Tax Officer

Salim Mannel Vs Commercial Tax Officer (Work Contract)

P.J.Joy Vs Assistant Commissioner