IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 25TH NOVEMBER 2010 / 4TH AGRAHAYANA 1932 WP(C).No. 31511 of 2010(L) ------------------------------------------- PETITIONER(S): -------------------------- M/S.PAT PRESSINGS (PVT) LTD. MUDICAL PO, PERUMBAVOOR - 683 547, REPRESENTED BY ITS MANAGING DIRECTOR PRINCE PATTASSERY. BY ADV. SRI.PAULSON C.VARGHESE RESPONDENT(S): ---------------------------- ASSISTANT COMMISSIONER II, COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR - 683 542. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.31511 of 2010 ------------------------------------------- Dated this the 25th day of November, 2010 J U D G M E N T ---------------------- Petitioner is a small scale Engineering unit. The petitioner is approaching this court aggrieved by Ext.P3, P3A and P3B orders, through which penalty was imposed under Section 67(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), alleging failure to file monthly returns and to remit tax due for the months of March, April and May 2010. 2. According to the petitioner, they could not file returns because the authority had failed in giving credit to payments of input tax remitted by the petitioner while purchasing certain machineries. However, aggrieved by Ext.P3 series orders the petitioner had filed statutory appeals before the Deputy Commissioner (Appeals), Commercial, Taxes, Ernakulam as evidenced from Ext.P4, P4A and P4B. Under such circumstances W.P.(C).31511/10 -2- the petitioner is seeking an early disposal of those appeals. The petitioner is also seeking directions to effect refund of input tax credit on the basis of Ext.P1 and P1A invoices, through which the petitioner had remitted tax while purchasing the machineries. 3. Considering pendency of the statutory appeals, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. With respect to granting credit of input tax, it is stated in the counter affidavit filed on behalf of respondents that, necessary actions has already been taken and the credit of input tax was already allowed, as provided under Section 11(2) of the KVAT Act. 4. In the result the writ petition is disposed of directing the Deputy Commissioner (Appeals), Commercial Taxes, Ernakulam to consider and pass orders on Ext.P4, P4A and P4B appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 (three) months from the date of W.P.(C).31511/10 -3- receipt of a copy of this judgment. It is made clear that the petitioner will be at liberty to approach the appellate authority seeking appropriate interim reliefs if any coercive steps are initiated for realisation of amounts covered under Ext.P3 series orders. 5. It is also made clear that the petitioner will be at liberty to work out remedies before the appropriate authorities with respect to non acceptance of monthly returns for the subsequent periods. C.K.ABDUL REHIM, JUDGE. okb