IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 38373 of 2010(V)
1. M/S.MARINE CHEMICALS, DEEPA BUILDINGS,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER
... Respondent
2. THE 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 :23/12/2010
O R D E R
C.K.ABDUL REHIM, J
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W.P(C) No.38373 of 2010-V
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Dated this the 23rd day of December, 2010.
J U D G M E N T
Against Exts.P1 and P2 orders of assessments,
completed with respect to the year 2006-07, under the
KVAT Act as well as the CST Act, the petitioner had
preferred Exts.P3 and P4 appeals before the 2nd respondent.
Exts.P5 and P6 are the stay petitions filed along with the
appeals. It is stated that the appeals and the stay petitions
are pending consideration and disposal before the appellate
authority. Grievance of the petitioner is that, without
considering pendency of the appeals, coercive steps of
recovery has now been initiated as per Ext.P7 notice.
Hence the petitioner seeks interference of this Court to
restrain the recovery steps, till the disposal of the appeals.
2. Considering pendnecy of the statutory appeals
before the 2nd respondent, I am of the view that the writ
petition can be disposed of directing that authority to take
appropriate action.
W.P(C) No.38373 of 2010-V 2
3. Accordingly, the writ petition is disposed of
directing the 2nd respondent 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 one month from the date of receipt of a copy of this
judgment.
4. Till such time orders are passed on the stay
petitions as directed above, further steps of recovery
pursuant to Ext.P7 shall be kept in abeyance.
5. The petitioner will produce a copy of this
judgment before the 2nd respondent.
Sd/-
C.K.ABDUL REHIM
JUDGE
//True Copy//
P.A to Judge
ab