IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 6TH OCTOBER 2008 / 14TH ASWINA 1930 WP(C).No. 29403 of 2008(A) -------------------------- PETITIONER(S): --------------------- M/S JAISHANKAR STEELS (P)) LTD., VAZHAKULAM , ALUVA, REPRESENTED BY ITS GENERAL MANAGER, SUREDRAN K.V. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): ----------------------- 1. THE ASSISTANT COMMISSIONER (ASSMT) - II, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERRY. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. 3. STATE LEVEL COMMITTEE, DEPARTMENT OF INDUSTRIES, GOVERNMENT OF KERALA, REPRESENTED BY ITS DIRECTOR. 4. THE GENERAL MANAGER, DISTRICT LEVEL COMMITTEE, DEPARTMENT OF INDUSTRIES, ERNAKULAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 29403 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of October, 2008 JUDGMENT Heard counsel for the petitioner and the learned Government Pleader. 2. Petitioner is aggrieved by Ext.P7 order assessing the petitioner to tax under the KGST Act. Petitioner sought exemption. That came to be refused by the General Manager. Matter was carried in appeal and culminated in Ext.P4 order. By Ext.P4 order the State Level Committee dismissed the appeal. Petitioner has obtained an interim order in respect of the assessment year 2002-2003. As far as 2003-2004, which is the year to which this writ petition relates, petitioner has also filed Ext.P9. Learned counsel for the petitioner also submits that Ext.P9 has been filed on 30.9.2008 and the petitioner is willing to settle the matter under the Amnesty Scheme. In the light of this, I feel that a direction can be issued to the first respondent to consider and take a decision on Ext.P9, if it has been filed in time, in accordance with law and communicate its decision within two weeks from the date of receipt of a copy of this judgment. Recovery proceedings pursuant to Ext.P7 order will be kept in abeyance for a period WPC.29403/2008. 2 of one month from today. Further proceedings will depend upon the decision to be taken on Ext.P9. I make it clear that I am not pronouncing on the merits of the contentions of the petitioner in regard to Ext.P7 or in regard to Ext.P4. (K.M. JOSEPH, JUDGE) sb