IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 WP(C).No. 4741 of 2007(M) -------------------------------------- PETITIONER(S): ----------------------- SUEERAA ALLOYS (PVT.) LTD., PALAKKAD REPRESENTED BY ITS DIRECTOR- R. ELANGOVAN. BY ADV. SRI.K.I.MAYANKUTTY MATHER RESPONDENT(S): -------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, CHITTUR, PALAKKAD. R1 TO R3 BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.4741/2007 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REVISED ASSESSMENT ORDER FOR THE AY 2002-2003(KGST) P2 COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2003-2004(KGST) P3 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-2005 KGST. P4 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-2005 (CST). P5 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2002-2003 P6 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2003-2004 P7 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2004-2005 (KGST) P8 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2004-2005 (CST) P9 COPY OF THE STAY APPLICATION FILED BY THE PETITIONER FOR AY 2002-2003 (KGST) P9(A) COPY OF THE STAY APPLICATIO FILED BY THE PETITIONER FOR AY 2003-2004 (KGST) P9(B) COPY OF THE STAY APPLICATION FILED BY THE PETITIONER FOR AY 2004-2005 (KGST) P9(C) COPY OF THE STAY APPLICATION FILED BY THE PETITIONER FOR AY 2004-2005 (CST) P10 COPY OF THE RVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 4741 OF 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 8th day of February, 2011 JUDGMENT The petitioner is a registered dealer under the KGST / CST Act. The first respondent completed the assessment under the KGST Act for the years 2002 -'03 & 2003 - '04 and and both under the KGST and CST Act for the year 2004 - '05, which are stated as pending consideration in appeals preferred before the second respondent. 2. It is stated that the petitioner was constrained to approach this Court because of the coercive proceedings taken in the meanwhile without any regard to the pendency of the appeal or the I.A. for stay 3. Heard the learned Government Pleader as well. 4. When the matter came up for consideration before this Court on 13.02.2007, the coercive steps were intercepted for a period 3 months, directing the second respondent to consider and pass appropriate orders on the I.A. for stay within two weeks. The matter has not been brought up for further consideration by the petitioner and it is reasonably presumed that the petitioner has obtained favourable orders from the statutory appellate authority, pursuant to the interim order passed by this Court. However, taking note of the prayer to finalize the W.P. (C) No. 4741 of 2007 : 2 : appeals, there will be a direction to the second respondent to consider and pass final orders on Exts. P5 to P8 appeals in accordance with law, as expeditiously as possible, at any rate within two months from the date of receipt of the copy of this judgment, if the same are still pending. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd