Court held that authorities must defer coercive steps until the appellate tribunal decides on stay petitions filed by an assessee challenging assessment orders.
Directed respondent authority to defer coercive steps until 2nd respondent considers stay petitions.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 834 of 2019
PETITIONER/S:
S.SIVAKUMAR, AGED 36 YEARS S/O.SIVADASAN PILLAI, PROPREITOR, M/S.STAR AUTO SPARES, AYATHIL, KOLLAM-691021.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/S:
OTHER PRESENT:
GP. SMT. M,.M. JASMINE.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C). No. 834 of 2019
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JUDGMENT
The petitioner, an assessee under the Kerala Value Added Tax Act, 2003 ( 'KVAT Act' ) on the rolls of the 1st respondent, questioned the Ext.P1 series of assessment orders, before the Deputy Commissioner (Appeals), who rejected it. Later, the petitioner approached the 2nd respondent with second appeals. The petitioner has also filed stay petitions in the appeals. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petitions, the petitioner has filed this writ petition.
Therefore, I dispose of the writ petition directing the
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W.P.(C). No. 834 of 2019
respondent authority to defer coercive steps until the 2nd respondent considers the stay petitions. I also hope that the 2nd respondent will
dispose of the stay petitions expeditiously.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
das
APPENDIX
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | COPY OF ORDER RESPONDENT FOR |
ISSUED BY THE 1ST THE YEAR 2008-09. |
|---|---|---|
| EXHIBIT P1 A | COPY OF ORDER RESPONDENT FOR |
ISSUED BY THE 1ST THE YEAR 2009-10. |
| EXHIBIT P1 B | COPY OF ORDER RESPONDENT FOR |
ISSUED BY THE 1ST THE YEAR 2010-11 |
| EXHIBIT P1 C | COPY OF ORDER RESPONDENT FOR |
ISSUED BY THE 1ST THE YEAR 2011-12. |
| EXHIBIT P2 | COPY OF ORDER DY.COMMISSIONE KVAT 171/15, 1 |
ISSUED BY THE R (APPEALS), KOLLAM IN 72/15,485/15 & 486/15. |
| EXHIBIT P3 | COPY OF APPEAL BEFORE THE 2ND |
FILED BY THE PETITIONER RESPONDENT 2008-09. |
| EXHIBIT P3 A | COPY OF APPEAL BEFORE THE 2ND |
FILED BY THE PETITIONER RESPONDENT 2009-10. |
W.P.(C). No. 834 of 2019
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EXHIBIT P3 B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010-11 EXHIBIT P3 C COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2011-12. EXHIBIT P4 COPY OF STAY PETITION FILED B THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 C COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
1 issue framed by the court
Whether coercive steps by tax authorities can be taken before the appellate authority decides on the petitioner's stay petitions.
1 provisions across 1 enactments
S.Sivakumar
The Commercial Tax Officer, Department of Commercial Taxes
The Kerala Value Added Tax Appellate Tribunal
Dama Seshadri Naidu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
