Wp(C)/9641/2018 Of Enadimangalam Service Co-Operative Bank Ld v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY, THE 12TH DAY OF JULY 2018 / 21ST ASHADHA, 1940 WP(C).No. 9641 of 2018 PETITIONER(S) ENADIMANGALAM SERVICE CO-OPERATIVE BANK LD. NO. 2151 VI/3, ELAMANNOOR P.O., PATHANAMTHITTA - 691 524, REPRESENTED BY ITS SECRETARY. BY ADV.SRI.O.D.SIVADAS RESPONDENT(S): 1. THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, THIRUVANANTHAPURAM - 695 001. 2. THE INCOME TAX OFFICER WARD (4), KOLLAM - 691 001. R BY SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-07-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX RESPONDENT'S EXHIBITS:NIL // True copy // PA to Judge DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 9641 of 2018 (E)======================================================= Dated this the 12[th] day of July, 2018 JUDGMENT The petitioner, a registered dealer under the KeralaValue Added Tax Act, 2003 ('KVAT Act') on the rolls of the2[nd] respondent, questioned Ext.P1 assessment orderbefore the 1[st] respondent. The petitioner has also filed astay petition along with the appeal. Ventilating hisgrievance that the authorities are taking coercive stepsbefore the appellate authority could consider the staypetition, the petitioner has filed this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader.learned Government Pleader. 3.I reckon the petitioner has exercised on time hisstatutory remedy of filing an appeal. It appears that hehas also filed a stay petition. Procedural fairnessdemands that the authorities may wait, before takingstatutory remedy of filing an appeal. It appears that hehas also filed a stay petition. Procedural fairnessdemands that the authorities may wait, before taking W.P.(C). No. 9641 of 2018 (E) further steps, until the appellate authority decides onthe stay petition. 4.Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the 1[st]respondent considers the stay petition. I also hope thatthe 1[st] respondent will dispose of the stay petitionexpeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE das 12.07.2018