IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD JUNE 2009 / 13TH JYAISHTA 1931 WP(C).No. 15317 of 2009(H) -------------------------- PETITIONER: --------------- HARRIS.K.E, HS STEEL AGENCIES, 2/289, DTO ROAD,MALA,THRISSUR DISTRICT. BY ADV. SRI. BOBBY JOHN ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ----------------------- 1. THE INTELLIGENCE OFFICER,COMMERCIAL TAXES,SQUAD NO.I,THRISSUR. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER,VAT CIRCLE, CHALAKUDY. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 15317 OF 2009 ......................................................................... Dated this the 3rd June, 2009 J U D G M E N T Aggrieved by Exts. P1 to P4 orders passed by the first respondent, imposing penalty under Section 47(2) of the KVAT Act, 2003, the petitioner has approached the second respondent/appellate authority by filing Exts. P5 to P8 appeals. The case of the petitioner is that, it is without any regard to the pendency of the proceedings as above, that the third respondent has chosen to issue Ext. P9 notice under Section 25 of the Act showing some inflated figures which, according to the petitioner do not have any legal or factual basis. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the Writ Petition is disposed of, directing the second respondent to consider and pass appropriate orders on Exts. P5 to P8 appeals, after giving an opportunity of hearing to the petitioner, as W.P.(C) No. 15317 OF 2009 2 expeditiously as possible and at any rate within a period of two months from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed, as above, all further proceedings pursuant to Ext.P9 will be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk