{"id":241945,"date":"2011-01-07T00:00:00","date_gmt":"2011-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gopalan-vs-commercial-assistant-on-7-january-2011"},"modified":"2014-02-06T12:37:08","modified_gmt":"2014-02-06T07:07:08","slug":"gopalan-vs-commercial-assistant-on-7-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gopalan-vs-commercial-assistant-on-7-january-2011","title":{"rendered":"Gopalan vs Commercial Assistant &#8230; on 7 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Gopalan vs Commercial Assistant &#8230; on 7 January, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 483 of 2011(I)\n\n\n1. GOPALAN, AGED 53 YEARS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMERCIAL ASSISTANT COMMISSIONER,\n                       ...       Respondent\n\n2. INSPECTING ASSISTANT COMMISSIONER,\n\n3. DEPUTY COMMISSIONER, APPEAL, KOZHIKODE,\n\n                For Petitioner  :SRI.P.M.HABEEB\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :07\/01\/2011\n\n O R D E R\n                   C.K.ABDUL REHIM, J.\n\n                 = = = = = = = = = = = =\n                   WP(C).No.483 of 2011-I.\n                 = = = = = = = = = = = =\n\n              Dated this the 7th January, 2011.\n\n                      J U D G M E N T\n<\/pre>\n<p>     With respect to assessment completed under Section<\/p>\n<p>25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act),<\/p>\n<p>for the year 2008-&#8217;09, the petitioner had preferred Ext.P2<\/p>\n<p>statutory appeal before the 3rd respondent. The appeal was<\/p>\n<p>filed along with an application for condonation of delay.<\/p>\n<p>The petitioner had also filed a stay petition along with the<\/p>\n<p>appeal.   It is stated that Ext.P2 appeal as well as the<\/p>\n<p>accompanying petition are pending disposal before the 3rd<\/p>\n<p>respondent.      Meanwhile, coercive steps were initiated,<\/p>\n<p>without considering pendency of the appeal.      Hence the<\/p>\n<p>petitioner seeks indulgence of this Court to restrain the<\/p>\n<p>recovery steps till the disposal of the appeal.<\/p>\n<p>     2.   Considering pendency of the matter before the<\/p>\n<p>statutory appellate authority, I am of the view that the writ<\/p>\n<p>petition can be disposed of directing that authority to have<\/p>\n<p>an expeditious consideration of the matter.<\/p>\n<p>WP(C).No.483 of 2011-I.\n<\/p>\n<p><span class=\"hidden_text\">                              2<\/span><\/p>\n<p>     3.   Under the above circumstance the writ petition is<\/p>\n<p>disposed of directing the 3rd respondent to consider and<\/p>\n<p>pass orders on the delay condonation application filed along<\/p>\n<p>with Ext.P2 appeal, after affording an opportunity of<\/p>\n<p>hearing to the petitioner, as early as possible, at any rate<\/p>\n<p>within a period of one month from the date of receipt of a<\/p>\n<p>copy of this judgment. If the delay is condoned and the<\/p>\n<p>appeal is registered, then the 3rd respondent shall consider<\/p>\n<p>and pass orders on the stay petition filed along with the<\/p>\n<p>appeal, simultaneously.\n<\/p>\n<p>     4.   Till such time orders are passed by the 3rd<\/p>\n<p>respondent as directed above, recovery of amounts covered<\/p>\n<p>under the assessment, which is impugned in the appeal,<\/p>\n<p>shall be kept in abeyance.\n<\/p>\n<p>     The petitioner will produce a copy of this judgment<\/p>\n<p>before the 3rd respondent.\n<\/p>\n<\/p>\n<p>                                    C.K.ABDUL REHIM,<br \/>\n                                          (Judge)<\/p>\n<p>Kvs\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Gopalan vs Commercial Assistant &#8230; on 7 January, 2011 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 483 of 2011(I) 1. GOPALAN, AGED 53 YEARS, &#8230; Petitioner Vs 1. COMMERCIAL ASSISTANT COMMISSIONER, &#8230; Respondent 2. INSPECTING ASSISTANT COMMISSIONER, 3. DEPUTY COMMISSIONER, APPEAL, KOZHIKODE, For Petitioner :SRI.P.M.HABEEB For Respondent : No Appearance [&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-241945","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gopalan vs Commercial Assistant ... on 7 January, 2011 - 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\/gopalan-vs-commercial-assistant-on-7-january-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gopalan vs Commercial Assistant ... on 7 January, 2011 - Free Judgements of Supreme Court &amp; 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