IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH JUNE 2009 / 8TH ASHADHA 1931 WP(C).No. 18070 of 2009(C) ------------------------------------ PETITIONER: ------------------ K.GANGADHARAN DEEPAK TRADING COMPANY, N.V.CHALLA, MENONPARA PO, PALAKKAD. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENT(S): --------------- 1. STATE OF KERALA REP BY SECRETARY, FINANCE DEPARTMENT GOVT SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER (AA) COMMERCIAL TAX DEPARTMENT, PALAKKAD. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX DEPARTMENT, PALAKKAD. 4. DEPUTY COMMISSIONER (APPELS) COMMERCIAL TAXES, ERNAKULAM. 5. COMMERCIAL TAX OFFICER II CIRCLE, PALAKKAD. R1 TO R5 BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 18070 OF 2009 ----------------------------------- Dated this the 29th day of June, 2009 JUDGMENT The grievance of the petitioner is that the respondents are proceeding with the coercive steps, pursuant to Ext.P1 assessment order passed by the second respondent ,notwithstanding the pendency of the appeal proceedings filed before the 4th respondent. The petitioner is also aggrieved of the inaction on the part of the 5th respondent in not considering Ext.P4 petition filed by the petitioner for necessary input tax credit. 2. Heard the learned Government Pleader as well. 3. After considering the facts and circumstances, the 4th respondent is directed to consider and pass appropriate orders on Ext.P2 memorandum of appeal and the petitions filed by the petitioner for condoning the delay in filing the appeal and for stay, as expeditiously as possible. It is made clear that, till such appropriate orders are passed on Ext.P2(a) to condone the delay in filing the appeal and also on Ext.P2(b) petition for stay, all coercive proceedings, pursuant to Ext.P3 shall be kept WPC NO. 18070/2009 2 in abeyance. 4. Simultaneously, the 5th respondent is also hereby directed to consider Ext.P4 application preferred by the petitioner for the benefit of input tax credit and appropriate orders thereon shall be passed as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc