IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 7793 of 2010(Y)
1. PERIYAR STEEL (P) LTD.,INDUSTRIAL
... Petitioner
Vs
1. THE STATE OF KERALA, REPRESENTED BY THE
... Respondent
2. THE DIRECTOR OF INDUSTRIES AND
3. THE GENERAL MANAGER, DISTRICT INDUSTRIES
4. THE FAST TRACK TEAM, COMMERCIAL TAXES
For Petitioner :SRI.E.K.NANDAKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :15/03/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P(C) No.7793 of 2010-Y
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Dated this the 15th day of March, 2010.
J U D G M E N T
The petitioner is aggrieved of the assessment order issued
under Section 17D of the KGST Act and the subsequent proceedings
for realization of the amount stated as due, notwithstanding the fact
that Ext.P4 appeal preferred by the petitioner before the State Level
Committee for exemption is still pending consideration. Reference
is also made to Ext.P5 communication issued by the second
respondent to the fourth respondent, as to the pendecny of the
appeal.
2. The learned counsel for the petitioner submits that once
final decision is taken in Ext.P4, the petitioner will not be liable to
satisfy any liability and that initiation of revenue recovery
proceedings seeking to realise the amount stated as due is not
correct or proper in the said circumstance.
3. The learned Government Pleader appearing for the
respondents submits on instructions that the appeal has already
W.P(C) No.7793 of 2010-Y 2
posted for final hearing on 2.4.2010 and that the proceedings will
be finalized as expeditiously as possible, on or before 30th of April
2010.
4. In the above circumstance, this Court directs the second
respondent to consider and finalize Ext.P4 appeal preferred by the
petitioner, in accordance with law, at the earliest, at any rate on or
before 30th of April 2010. It is also made clear that till such final
orders are passed on Ext.P4 appeal, all further proceedings
pursuant to Exts.P16 to P20 shall be kept in abeyance.
The Writ Petition is disposed of.
Sd/-
P.R.RAMACHANDRA MENON
JUDGE
//True Copy//
P.A to Judge
ab
W.P(C) No.7793 of 2010-Y 3