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.
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
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.