IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 3472 of 2008(L)
1. M/S.GODREJ & BOYCE MFG.CO.LTD.
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER (AUDIT
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS)
3. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.BOBBY JOHN
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :30/01/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) 3472 of 2008
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Dated: January 30, 2008
JUDGMENT
Exts.P1 and P2 are the assessment orders issued under the
KVAT and CST Acts. Petitioner has filed Exts.P4 and P5 appeals.
Along with the appeals, petitioner has also filed Exts.P6 and P7
delay petitions, Exts.P8 and P9 early hearing petitions and Ext.P10
stay petition in Ext.P4 appeal. The petitioner submits that while
so, revenue recovery proceedings have been initiated and refers to
Ext.P11 notice issued for realising the tax due under the KVAT Act.
In view of all these, the writ petition has been filed challenging the
revenue recovery proceedings initiated against the petitioner.
Although the learned counsel for the petitioner submits that the
major dispute concerns the High Seas Sales which is clarified in
Ext.P13 order and that the stock transfer is also explained by the
petitioner by producing the documents, I am not inclined to
adjudicate on the merits of the claim that are raised by the
petitioner at this stage. In my view these are matters to be
WP(C) 3472/2008
Page numbers
considered by the Appellate Authority.
2. At this stage I am only concerned about the recovery
proceedings that are initiated during the pendency of the matter
before the Appellate Authority. Now that by Ext.P11 revenue
recovery proceedings have been initiated for realising the tax due
under the KVAT Act, I direct that the Appellate Authority shall take
up and consider Ext.P10 stay petition filed by the petitioner in
Ext.P4 appeal. This shall be done by the Appellate Authority as
expeditiously as possible, at any rate, within four weeks from the
date of production of a copy of this judgment. In the meantime,
further proceedings pursuant to Ext.P11 will stand deferred for a
period of six weeks from today.
Writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE
mt/-