IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 30033 of 2010(D)
1. P.MATHEW,
... Petitioner
Vs
1. THE DEPUTY COMMISSIONER(APPEALS),
... Respondent
2. ASSISTANT COMMISSIONER OF COMMERCIAL
3. INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.S.SANTHOSH KUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :30/09/2010
O R D E R
C.K.ABDUL REHIM, J
---------------------------
W.P(C) No.30033 of 2010-D
Dated----------------------------2010.
this the 30th day of September,
J U D G M E N T
Against Exts.P1 and P2 orders of assessment finalized under
the KVAT and CST Act respectively, the petitioner had preferred
statutory appeals as per Exts.P3 and P4, before the first respondent.
Along with the appeals stay petitions were also filed as per Exts.P5
and P6. It is submitted that the appeals as well as the stay petitions
are pending consideration before the first respondent. The
petitioner is aggrieved by recovery steps initiated pursuant to
Ext.P7, without considering pendency of the appeal.
2. Heard; the learned Government Pleader appearing for the
respondents. Considering pendency of the statutory appeal, I am of
the opinion that the writ petition can be disposed of on issuing
necessary directions to the appellate authority.
3. The first respondent is directed to pass orders on
Exts.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.
W.P(C) No.30033 of 2010-D 2
4. Till such time orders are passed by the first respondent
as directed above, realization of amounts covered under Exts.P1 and
P2, which is now initiated pursuant to Ext.P7, shall be kept in
abeyance.
5. The petitioner will produce a copy of the judgment
before the first respondent.
Sd/-
C.K.ABDUL REHIM
JUDGE
//True Copy//
P.A to Judge
ab
W.P(C) No.30033 of 2010-D 3