Wp(C)/33395/2018 Of Kerala State Civil Supplies Corpn. Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 12TH DAY OF OCTOBER 2018 / 20TH ASWINA, 1940 WP(C).No. 33395 of 2018 PETITIONER/S: KERALA STATE CIVIL SUPPLIES CORPN. LTD.,MAVELI BHAVAN, 38/812, GANDHI NAGAR, KOCHI 682 020, REPRESENTED BY ITS CHAIRMAN ANDMANAGING DIRECTOR MRS M.S. JAYA BY ADVS.SRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMAS RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE 1(2), KOCHI - 682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS)KOCHI -682018. OTHER PRESENT: SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 33395 of 2018 JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act') on the rolls of the 1[st] respondent,questioned the Ext.P1 penalty order, before the 2[nd] respondent. Thepetitioner has also filed a stay petition in the appeal. Ventilating hisgrievance that the authorities are taking coercive steps before theappellate authority could consider the stay petition, the petitionerhas filed this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader. 3.I reckon the petitioner has exercised on time hisstatutory remedy of filing an appeal. It appears that he has also fileda stay petition. Procedural fairness demands that the authorities maywait, before taking further steps, until the appellate authority decideson the stay petition. Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the 2[nd] respondentconsiders the stay petition. I also hope that the 2[nd] respondent will W.P.(C). No. 33395 of 2018 dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF PENALTY ORDER DATED 29/03/2018 FOR AY 2010-11 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2TRUE COPY OF APPEAL DATED 27/04/2018 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXHIBIT P3TRUE COPY OF THE STAY PETITION DATED 26/04/2018 FILED BY THE PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P4TRUE COPY OF JUDGMENT DATED 07/04/2017PASSED BY THIS HONOURABLE COURT IN WP(C) NO.12428/2017.