High Court Kerala High Court

Bhima Jewellery vs Assistant Commissioner (Kvat) on 26 February, 2009

Kerala High Court
Bhima Jewellery vs Assistant Commissioner (Kvat) on 26 February, 2009
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 2024 of 2009(N)


1. BHIMA JEWELLERY,
                      ...  Petitioner

                        Vs



1. ASSISTANT COMMISSIONER (KVAT),
                       ...       Respondent

2. STATE OF KERALA, REP. BY ITS

                For Petitioner  :SRI.E.K.NANDAKUMAR

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :26/02/2009

 O R D E R
                        K.M.JOSEPH, J.
      ------------------------------------------------------
               W.P.(C) No. 2024 of 2009-N
         ----------------------------------------------
       Dated, this the 26th day of February, 2009

                       J U D G M E N T

Petitioner calls in question Ext.P5. According

to the petitioner, the application of the petitioner for

compounding for the year 2008-2009 stands rejected

after issuing Ext.P2 show cause notice to which petitioner

submitted Ext.P3 reply.

2. I heard learned counsel for the petitioner

and learned Government Pleader.

3. Learned Government Pleader contends that

the matter is appealable under Section 55. I feel that

the petitioner could be relegated to pursue the appellate

remedy.

4. The writ petition is disposed of. If the

petitioner prefers appeal within a period of one week from

date of receipt of a copy of this judgment under

WPC No. 2024/2009 -2-

Section 55, the appellate authority will consider and take

a decision in the matter within one month from the date

of filing of the appeal. The appellate authority shall

consider the matter without reference to the period of

limitation. I leave it open all the contentions of the

petitioner.

(K.M.JOSEPH)
JUDGE.

MS