IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 1ST AUGUST 2011 / 10TH SRAVANA 1933 WP(C).No. 12842 of 2009(A) -------------------------- PETITIONER(S) :- ------------------------ STEPHAN FRANCIS, PROPRIETOR, J.F.TRADE LINKS, POST OFFICE JUNCTION, PUNALUR, KOLLAM. BY ADV. SRI.B.KRISHNA MANI RESPONDENT(S) :- -------------------------- THE COMMERCIAL TAX OFFICER, PUNALUR, KOLLAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/08/2011, ALONG WITH W.P.(C) No.20447 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jvt WP(C).No.12842 OF 2009 APPENDIX Petitioner's Exhibits :- Ext.P1 :- Copy of the notice dated 17/11/08 from the respondent. Ext.P2 :- Copy of the reply dated 17/12/2008 filed by the petitioner. Ext.P3 :- Copy of the circular No.41/07 dated 11.9.2007. Ext.P4 :- Copy of the communication dated 12/1/2008. Ext.P5 :- Copy of the declaration dated 12/12/2008. Ext.P6 :- Copy of the judgment dated 2/4/2008 in W.P.(C) 33389/2007 filed by the petitioner before the Hon'ble High Court of Kerala at Ernakulam. Respondent's Exhibits :- NIL. //True Copy// P.A. to Judge S.SIRI JAGAN, J. ------------------------------------- WP(C) Nos.12842 of 2009 & 20447 of 2011 -------------------------------------- Dated this the 1st day of August, 2011 JUDGMENT Petitioner challenges certain proceedings initiated by the respondent under the Kerala Value Added Tax Act for disallowing unpaid tax credit taken by the petitioner allegedly wrong. I am of the opinion that the remedy of the petitioner lies in challenging the orders now passed in an appeal as provided under the Act. Therefore, without prejudice to the rights of the petitioner to file an appeal, these writ petitions are disposed of. S.SIRI JAGAN JUDGE dmb