IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 11TH NOVEMBER 2010 / 20TH KARTHIKA 1932 WP(C).No. 34002 of 2010(A) ------------------------- PETITIONER : -------------------- CANAN TECHNOLOGIES PVT. LTD., BETRONS HOUSE, 28/986A, A2, A4, PONNETH TEMPLE ROAD, KADAVANTHRA, KOCHI-20, REP. BY ITS MANAGING DIRECTOR, V.D.SEBASTIAN, S/O.V.T.SEBASTIAN, RESIDING AT CHOICE VILLA NO.31, TRIPUNITHURA, NADAMA VILLAGE, ERNAKULAM DISTRICT. BY ADVS. SRI.C.S.MANU SRI.S.K.PREMRAJ SMT.V.SARITHA SRI.ABHILASH AKBAR SRI.T.B.SIVAPRASAD SMT.SUMEY CHANDRAN SRI.V.S.PREJITH SMT.KHADEEJA RISHBATH KALLINGAL RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF KERALA, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN-682013. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-II, ERNAKULAM, PIN-682013. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.34002 of 2010 ------------------------------------------- Dated this the 11th day of November, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P3 assessment completed under Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act) the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P4. The appeal was filed along with Ext.P6 petition seeking condonation of delay in filing the appeal and Ext.P5 petition seeking stay of collection of the disputed amounts. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the appellate authority. It is also contended that huge amount of tax is due for refund to the petitioner, for which he had approached the assessing authority under Ext.P11 request. Grievance of the petitioner is that in spite of pendency of the appeal and in spite of the fact that huge amount is due for refund, coercive steps of recovery has now been initiated, on issuing Ext.P12 notice under the provisions of the Kerala Revenue Recovery Act, 1968. 2. Having considered the fact that, statutory appeal is pending consideration and disposal before the authority W.P.(C).34002/10-A -2- concerned, I am of the view that the writ petition can be disposed of on issuing necessary directions to that authority. 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P6 delay condonation application, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If the delay in filing the appeal is condoned and the appeal is registered, then the 2nd respondent shall consider and pass orders on Ext.P5 stay petition, simultaneously. Needless to say that while considering the question regarding interim stay the authority should also take note of the contention of the petitioner that considerable amount is due for refund. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Ext.P3 order, which is now initiated pursuant to Ext.P12 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb