IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 WP(C).No. 10126 of 2008(E) -------------------------- PETITIONER: ------------ M/S.INDO ASIAN FUSEGEAR LTD., C.C.NO.35/1540, SUBIN BUILDINGS, SOUTH JANATHA ROAD, PALARIVATTOM, KOCHI - 682 025 REPRESENTED BY MR.VIJAYKUMAR, ASSISTANT MANAGER, FINANCE AND ACCOUNTS, AND AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSOM RODRIGUES RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER - II, SPECIAL CIRCLE III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, KOCHI - 682 030. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2008 ALONG WITH WP(C) NOS.10098/08, 10111/08 & 10112/08 THE COURT ON 25/03/2008 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) Nos. 10126, 10098, 10111 & 10112 of 2008 --------------------------------- Dated, this the 25th day of March, 2008 J U D G M E N T Even though petitioner has filed appeals against KGST and CST assessments for the years 2003-04 and 2004-05, petitioner has a further grievance that the actual tax paid is not credited in the assessments. In the circumstances, these writ petitions are disposed of directing 1 st respondent to verify the details of payments furnished by the petitioner and give credits for the tax paid and issue a revised demand for both the years immediately on production of details of payments by the petitioner. There will be stay against recovery of the balance tax disputed in the appeal on petitioner remitting 50% of balance tax, after giving credit for full payments, within a period of three weeks from now. There will be direction to the appellate authority to dispose of the appeals within three months of making payment as above. If payment is not made, entire demand can be recovered during pendency of appeals and in that case appeals will be disposed of in the usual course. (C.N.RAMACHANDRAN NAIR, JUDGE) jg