M/S. Manjeri Supari Traders vs The Asst.Commissionr on 18 December, 2018

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Kerala High Court

M/S. Manjeri Supari Traders vs The Asst.Commissionr on 18 December, 2018

Bench: Dama Seshadri Naidu

         IN THE HIGH COURT OF KERALA AT ERNAKULAM

                         PRESENT

     THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

TUESDAY ,THE 18TH DAY OF DECEMBER 2018 / 27TH AGRAHAYANA,
                           1940

                 WP(C).No. 41129 of 2018


PETITIONER/S:

           M/s. MANJERI SUPARI TRADERS
           VADAKKEPARAMBA, CHENGARA, REPRESENTED BY
           ITS MANAGING PARTNER, A.HAMSA HAJI, AGED 60,
           S/O.ALAVI HAJI.

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



RESPONDENT/S:

     1     THE ASST.COMMISSIONR,
           KVAT SPECIAL CIRCLE, STATE GST DEPARTMENT,
           MALAPPURAM-676 505.

     2     THE DEPUTY COMMISSIONER(APPEALS),
           STATE GST DEPARTMENT, KOZHIKODE-673 006.



OTHER PRESENT:
            DR THUSHARA JAMES, GP


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 18.12.2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                    -2-
W.P.(C). No. 41129 of 2018




                               JUDGMENT

The petitioner, a registered dealer under the Central Sales Tax Act, ('CST Act') on the rolls of the 1st respondent, questioned the Ext.P1 series of assessment orders, before the 2 nd respondent. 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.

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

3. I reckon the petitioner has exercised on time his statutory remedy of filing appeals. It appears that he has also filed stay petitions. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petitions.

Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2 nd respondent -3- W.P.(C). No. 41129 of 2018 considers the stay petitions. I also hope that the 2 nd respondent will dispose of the stay petitions expeditiously.

Sd/-

DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12(CST).

EXHIBIT P1 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13(CST).

EXHIBIT P1 B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14(CST).

EXHIBIT P1 C COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15(CST).

EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2011-12.

EXHIBIT P2 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2012-13.

EXHIBIT P2 B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2013-14.

-4- W.P.(C). No. 41129 of 2018

EXHIBIT P2 C COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15.

EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2011-12.

EXHIBIT P3 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2012-13.

EXHIBIT P3 B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2013-14.

EXHIBIT P3 C COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15.

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