Corbel Pre-Laminated Boards India (P) Limited Petitioner/S v. State Gst Officer And Others /S.

Dama Seshadri Naidu, J.:— The petitioner, a registered dealer under the Kerala Value 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.

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

3. 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.

4. 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.

APPENDIX

PETITIONER'S/S EXHIBITS:

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 EXHIBIT P2 THE TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2016-17 FILED BEFORE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES PALAKKAD EXHIBIT P3 THE TRUE COPY OF STAY PETITION FOR THE YEAR 2016-17 FILED BEFORE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD EXHIBIT P4 THE TRUE OF REVENUE RECOVERY NOTICE NO. A2-3398/18 DATED 22/1/2018 RRC NO. 45/18-19 DATED 23/11/2018 ISSUED BY INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD