{"id":229048,"date":"2010-03-15T00:00:00","date_gmt":"2010-03-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/periyar-steel-p-ltd-vs-the-state-of-kerala-on-15-march-2010"},"modified":"2016-08-26T20:09:36","modified_gmt":"2016-08-26T14:39:36","slug":"periyar-steel-p-ltd-vs-the-state-of-kerala-on-15-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/periyar-steel-p-ltd-vs-the-state-of-kerala-on-15-march-2010","title":{"rendered":"Periyar Steel (P) Ltd. vs The State Of Kerala on 15 March, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Periyar Steel (P) Ltd. vs The State Of Kerala on 15 March, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 7793 of 2010(Y)\n\n\n1. PERIYAR STEEL (P) LTD.,INDUSTRIAL\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA, REPRESENTED BY THE\n                       ...       Respondent\n\n2. THE DIRECTOR OF INDUSTRIES AND\n\n3. THE GENERAL MANAGER, DISTRICT INDUSTRIES\n\n4. THE FAST TRACK TEAM, COMMERCIAL TAXES\n\n                For Petitioner  :SRI.E.K.NANDAKUMAR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :15\/03\/2010\n\n O R D E R\n                    P.R.RAMACHANDRA MENON, J\n                    ---------------------------\n                        W.P(C) No.7793 of 2010-Y\n                   ----------------------------\n               Dated this the 15th day of March, 2010.\n\n                           J U D G M E N T\n<\/pre>\n<p>      The petitioner is aggrieved of the assessment order issued<\/p>\n<p>under Section 17D of the KGST Act and the subsequent proceedings<\/p>\n<p>for realization of the amount stated as due, notwithstanding the fact<\/p>\n<p>that Ext.P4 appeal preferred by the petitioner before the State Level<\/p>\n<p>Committee for exemption is still pending consideration. Reference<\/p>\n<p>is also made to Ext.P5 communication issued by the second<\/p>\n<p>respondent to the fourth respondent, as to the pendecny of the<\/p>\n<p>appeal.\n<\/p>\n<p>      2.    The learned counsel for the petitioner submits that once<\/p>\n<p>final decision is taken in Ext.P4, the petitioner will not be liable to<\/p>\n<p>satisfy any liability and that initiation of revenue recovery<\/p>\n<p>proceedings seeking to realise the amount stated as due is not<\/p>\n<p>correct or proper in the said circumstance.<\/p>\n<p>      3.    The learned Government Pleader appearing for the<\/p>\n<p>respondents submits on instructions that the appeal has already<\/p>\n<p><span class=\"hidden_text\">W.P(C) No.7793 of 2010-Y          2<\/span><\/p>\n<p>posted for final hearing on 2.4.2010 and that the proceedings will<\/p>\n<p>be finalized as expeditiously as possible, on or before 30th of April<\/p>\n<p>2010.\n<\/p>\n<p>      4.    In the above circumstance, this Court directs the second<\/p>\n<p>respondent to consider and finalize Ext.P4 appeal preferred by the<\/p>\n<p>petitioner, in accordance with law, at the earliest, at any rate on or<\/p>\n<p>before 30th of April 2010. It is also made clear that till such final<\/p>\n<p>orders are passed on Ext.P4 appeal, all further proceedings<\/p>\n<p>pursuant to Exts.P16 to P20 shall be kept in abeyance.<\/p>\n<p>      The Writ Petition is disposed of.\n<\/p>\n<p>                                          Sd\/-\n<\/p>\n<p>                              P.R.RAMACHANDRA MENON<br \/>\n                                        JUDGE<\/p>\n<p>                   \/\/True Copy\/\/<\/p>\n<p>                                  P.A to Judge<\/p>\n<p>ab<\/p>\n<p><span class=\"hidden_text\">W.P(C) No.7793 of 2010-Y    3<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Periyar Steel (P) Ltd. vs The State Of Kerala on 15 March, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 7793 of 2010(Y) 1. PERIYAR STEEL (P) LTD.,INDUSTRIAL &#8230; Petitioner Vs 1. THE STATE OF KERALA, REPRESENTED BY THE &#8230; Respondent 2. THE DIRECTOR OF INDUSTRIES AND 3. THE GENERAL [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-229048","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Periyar Steel (P) Ltd. vs The State Of Kerala on 15 March, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/periyar-steel-p-ltd-vs-the-state-of-kerala-on-15-march-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Periyar Steel (P) Ltd. vs The State Of Kerala on 15 March, 2010 - Free Judgements of Supreme Court &amp; 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