IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 35178 of 2009(N)
1. M/S.JOY ALUKKAS TRADERS (INDIA) PVT.LTD.
... Petitioner
Vs
1. ASST.COMMISSIONER-I,
... Respondent
2. DEPUTY COMMISSIONER (APPEALS),
3. INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.HARISANKAR V. MENON
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :10/12/2009
O R D E R
C.K. ABDUL REHIM, J.
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W.P.(C)No. 35178 of 2009
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Dated this the 10th day of December, 2009
J U D G M E N T
1. Against Exts.P1 & P2 orders of assessment with
respect to the period of May and June 2009, the petitioner
had preferred Exts.P3 & P4 statutory appeals before the
2nd respondent. Petitioner had also filed petitions seeking
stay of collection of disputed tax as well as early hearing of
the appeals. It is submitted that the applications are still
pending consideration and disposal before the appellate
authority. Petitioner is now aggrieved by steps of recovery
initiated as per Ext.P9, without taking note of pendency of
appeal.
2. It is submitted that the main dispute with respect
to the assessment pertains to claim for input tax credit in
relation to gold ornaments consigned to other State on
stock transfer basis. There is also dispute with respect to
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liability for purchase tax under 6 (2). It is submitted that
assessments are being completed with respect to the
subsequent period also, based on the very same disputes.
Therefore it is a recurring issue which need be settled at
the earliest otherwise the petitioner will be put to serious
prejudice.
3. Having considered the fact that the appeals and
stay petitions are pending disposal before the statutory
authority, I am of the opinion that the writ petition can be
disposed of on issuing necessary directions to that
authority.
4. The 2nd respondent is directed to consider and
pass orders on Exts.P3 & P4 appeals 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.
5. The respondents are directed to keep in abeyance
all further steps of recovery for realisation of amounts
covered under Exts.P1 & P2 assessment, which is initiated
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pursuant to Ext.P9 notice, till appeals are disposed of by
the 2nd respondent on condition of the petitioner remitting
1/3rd of the tax amount in dispute and on furnishing security
for the balance amount,within two weeks from today.
C.K. ABDUL REHIM
JUDGE
shg/