IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH OCTOBER 2010 / 16TH ASWINA 1932 WP(C).No. 30930 of 2010 (M) -------------------------- PETITIONER: ------------------- M/S.KOCHI REFINERIES LTD., AMBALAMUGAL, NOW AMALGAMATED WITH BHARATH PETROLEUM CORPORATION LTD., REPRESENTED BY ITS SENIOR FINANCE MANAGER-K.SUNDARESWARA IYER. BY ADVS. SRI.V.V.ASOKAN SMT.RUKHIYABI MOHD. KUNHI RESPONDENTS: ---------------------- 1. ASSISTANT COMMISSIONER,SPECIAL CIRCLE-II COMMERCIAL TAXES, ERNAKULAM, KOCHI-682015. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-682015. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-682015. BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------- W.P(C) No. 30930 of 2010-M ---------------------------- Dated this the 8th day of October, 2010. J U D G M E N T Aggrieved by Exts.P1 and P2 orders of assessment issued under KGST and CST Act respectively, for the year 2003-04, the petitioner had preferred Exts.P3 and P4 appeals before the second respondent. Exts.P3(a) and P4(a) are the stay petitions filed along with the appeals. Grievance of the petitioner is that, pending disposal of the appeals and the stay petitions, coercive steps of recovery is now being pursued on issuing Exts.P5 and P5(a) demand notices. 2. Heard; learned Government Pleader appearing for the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. In the result, the writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P3(a) and P4 (a) petitions after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from W.P(C) No. 30930 of 2010-M 2 the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the second respondent as directed above, further steps of recovery of amounts covered under Exts.P1 and P2, which is now initiated pursuant to Exts.P5 and P5(a), shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab