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    <title>2019 (1) TMI 233 - KERALA HIGH COURT</title>
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    <description>The High Court of Kerala directed the respondent authority to defer coercive steps until the appellate authority considers the stay petition filed by the petitioner, a registered dealer under the Central Sales Tax Act. The court emphasized procedural fairness and urged the appellate authority to promptly decide on the stay petition.</description>
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      <description>The High Court of Kerala directed the respondent authority to defer coercive steps until the appellate authority considers the stay petition filed by the petitioner, a registered dealer under the Central Sales Tax Act. The court emphasized procedural fairness and urged the appellate authority to promptly decide on the stay petition.</description>
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