IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH APRIL 2010 / 18TH CHAITHRA 1932 WP(C).No. 12544 of 2010(P) ---------------------------------------- PETITIONER(S): ------------------------ M/S.HDFC BANK LIMITED, (FORMERLY CENTURIAN BANK OF PUNJAB LTD.), INDIAN EXPRESS BUILDING, KOCHI-682 017, REPRESENTED BY MR.SUMITH P.PRASAD, AREA LEGAL MANAGER. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES, SRI.ROVIN RODRIGUES. RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, KVAT, THIRUVANANTHAPURAM-695 035. 2. THE KVAT APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2010, ALONG WITH WP(C) NO. 12527 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J --------------------------------- W.P(C) Nos. 12527/2010 & 12544/2010 ----------------------------------- Dated this the 8th day of April, 2010. J U D G M E N T The issue involved in both these cases is similar. 2. Challenging Ext.P1 assessment orders passed by the first respondent, the petitioner has approached the appellate authority by filing Ext.P3 appeals, along with Ext.P4 petitions for stay, which are pending consideration before the second respondent/Tribunal. 3. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the respondents have initiated recovery proceedings, which is sought to be intercepted by this Court. 4. Heard the learned Government Pleader as well. 5. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P4 petitions for stay, in accordance with law, as expeditiously as possible, at any rate with in three months from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P4 petitions for stay, all further proceedings shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab