M/s. CORBEL PRE-LAMINATED BOARDS INDIA (P) LIMITED Versus THE STATE GST OFFICER THIRD CIRCLE, STATE GST DEPARTMENT, PALAKKAD, DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD AND THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM – 2019 (1) TMI 232 – KERALA HIGH COURT – TMI – Validity of assessment order – the authorities are taking coercive steps before the appellate authority – Held that:- 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
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ty 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. 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. – Case laws – Decisions – Judgem
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