M/S.Hotel Royal Park vs The Intelligence Officer on 5 November, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 31446 of 2009(A)


1. M/S.HOTEL ROYAL PARK, YMCA ROAD,
                      ...  Petitioner

                        Vs



1. THE INTELLIGENCE OFFICER,
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS),

3. THE INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.V.P.SUKUMAR

                For Respondent  : No Appearance

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

 Dated :05/11/2009

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

                     ------------------------------
                   W.P.(C).No.31446 OF 2009
                     ------------------------------

            Dated this the 5th day of November, 2009


                         J U D G M E N T

———————-

1. Petitioner was imposed with penalty, both under

Section 45A of the KGST Act and under Section 67 of the KVAT

Act, as per Ext.P1 and P2, with respect to the year 2008-09.

Against Ext.P1 and P2 the petitioner had already filed statutory

appeals before the 2nd respondent as evidenced by Ext.P3 and

P4. Along with the appeals, the petitioner had also filed Ext.P5

and P6 stay applications, seeking stay of collection of amount in

dispute, pending disposal of the appeals. It is submitted that the

appeals as well as stay petitions are pending consideration and

disposal before the 2nd respondent. Grievance of the petitioner is

that recovery steps have now been initiated without taking into

consideration of pendency of the appeals, pursuant to issuance

of notice as per Ext.P7 under the provisions of the Revenue

Recovery Act. Therefore the petitioner is seeking direction for

early disposal of the appeals and to keep in abeyance recovery

steps till then.

2. Heard learned counsel for the petitioner and

Government Pleader appearing for the respondents. Having

W.P.(C).31446/09-A 2

considered the facts and circumstances of the case I am of the

opinion that the writ petition can be disposed of directing the

appellate authority to dispose of the appeals as well as stay

petitions.

3. The 2nd respondent is directed to consider and pass

orders on Ext.P5 and P6 stay petitions 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.

4. The respondents are directed to keep in abeyance all

further steps for realisation of the amount covered under Ext.P1

and P2 which is initiated pursuant to Ext.P7 notice, till orders

are passed on the stay petitions as directed above.

5. The 2nd respondent is also directed to dispose of the

appeals at the earliest.

C.K.ABDUL REHIM, JUDGE.

okb