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2018 (12) TMI 539 - HC - VAT and Sales TaxValidity of assessment order - petitioner again challenged the Ext.P4 order in the second appeal, before the Appellate Tribunal, the second respondent. The petitioner, in the appeals, filed stay petitions, too - Held that - The petitioner has exercised on time his statutory remedy of filing second appeals. True, before the Tribunal, stay petitions are pending. Procedural fairness demands that the authorities wait, before taking further steps, until the appellate authority decides on the stay petitions - petition disposed off directing the respondent authority to defer coercive steps until the second respondent considers the stay petitions.
Issues:
Challenge to assessment orders under the Kerala Value Added Tax Act, 2003 (KVAT Act), filing of second appeals, filing of stay petitions, coercive steps taken before consideration of stay petitions, procedural fairness. Analysis: The petitioner, a registered dealer under the KVAT Act, challenged assessment orders Exts.P1 to P3 before the Assistant Commissioner (Appeals), resulting in the Ext.P4 order. Subsequently, the petitioner challenged the Ext.P4 order in a second appeal before the Appellate Tribunal. The petitioner also filed stay petitions along with the appeals. The petitioner raised concerns regarding the authorities taking coercive steps before the Appellate Tribunal could consider the stay petitions, leading to the filing of a writ petition. Upon hearing the arguments from both parties, the court acknowledged that the petitioner had timely filed the statutory remedy of second appeals. The court emphasized the importance of procedural fairness, stating that the authorities should wait before taking further coercive steps until the Appellate Tribunal decides on the stay petitions. Consequently, the court disposed of the writ petition, directing the respondent authority to defer coercive steps until the Appellate Tribunal considers the stay petitions. The court also expressed hope that the Appellate Tribunal would promptly decide on the stay petitions to ensure a fair resolution of the matter.
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