Gopalan vs Commercial Assistant … on 7 January, 2011

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 483 of 2011(I)


1. GOPALAN, AGED 53 YEARS,
                      ...  Petitioner

                        Vs



1. COMMERCIAL ASSISTANT COMMISSIONER,
                       ...       Respondent

2. INSPECTING ASSISTANT COMMISSIONER,

3. DEPUTY COMMISSIONER, APPEAL, KOZHIKODE,

                For Petitioner  :SRI.P.M.HABEEB

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :07/01/2011

 O R D E R
                   C.K.ABDUL REHIM, J.

                 = = = = = = = = = = = =
                   WP(C).No.483 of 2011-I.
                 = = = = = = = = = = = =

              Dated this the 7th January, 2011.

                      J U D G M E N T

With respect to assessment completed under Section

25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act),

for the year 2008-’09, the petitioner had preferred Ext.P2

statutory appeal before the 3rd respondent. The appeal was

filed along with an application for condonation of delay.

The petitioner had also filed a stay petition along with the

appeal. It is stated that Ext.P2 appeal as well as the

accompanying petition are pending disposal before the 3rd

respondent. Meanwhile, coercive steps were initiated,

without considering pendency of the appeal. Hence the

petitioner seeks indulgence of this Court to restrain the

recovery steps till the disposal of the appeal.

2. Considering pendency of the matter before the

statutory appellate authority, I am of the view that the writ

petition can be disposed of directing that authority to have

an expeditious consideration of the matter.

WP(C).No.483 of 2011-I.

2

3. Under the above circumstance the writ petition is

disposed of directing the 3rd respondent to consider and

pass orders on the delay condonation application filed along

with Ext.P2 appeal, after affording an opportunity of

hearing to the petitioner, as early as possible, at any rate

within a period of one month from the date of receipt of a

copy of this judgment. If the delay is condoned and the

appeal is registered, then the 3rd respondent shall consider

and pass orders on the stay petition filed along with the

appeal, simultaneously.

4. Till such time orders are passed by the 3rd

respondent as directed above, recovery of amounts covered

under the assessment, which is impugned in the appeal,

shall be kept in abeyance.

The petitioner will produce a copy of this judgment

before the 3rd respondent.

C.K.ABDUL REHIM,
(Judge)

Kvs/-