IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 4TH SEPTEMBER 2008 / 13TH BHADRA 1930 WP(C).No. 25661 of 2008(E) ------------------------------------ PETITIONER: ------------------ ANNIE POULOSE, PROPRIETRESS, JYOTHI CHEMICAL INDUSTRIES, IDA, EDAYAR, KOCHI 683 110. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER, NORTH PARUR, ERNAKULAM PIN 683 513,. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN 682 015 3. INSPECTING ASST. COMMISSIONER, MATTANCHERRY. PIN 682 002. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN 695 001. 5. MANAGER, UNION BANK OF INDIA, PONNURUNNY, ERNAKULAM, PIN 682 032. BY GOVERNMENT PLEADER SRI. ,MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J ================== W.P(C)No.25661 of 2008 ================== Dated this the 4th day of September, 2008. J U D G M E N T Against Exts.P3 to P6 assessment orders under the KGST Act, the petitioner has filed Exts.P8 to P11 appeals along with Exts.P8(c) to P11(c) stay petitions. The petitioner's grievance in this writ petition is that while the stay petitions are pending, respondents 1 to 3 are taking coersive steps for recovery of the amounts disputed in the appeals. According to the petitioner, it is unjust to initate coersive proceedings for recovery without disposing of the stay petitions. 2. I have heard the learned Government Pleader also. 3. In so far as the petitioner has moved the appeallate authority for stay, it is only appropriate that the appeallate authority disposes of the stay petitions expeditiously. It is also unjust to initiate coersive proceedings before the petitioner can move the appellate authority for stay. 4. In the above circumstances, the writ petition is disposed of with a direction to the 2nd respondent to consider and pass orders on Exts.P8(c) to P11(c) stay petitions filed by the petitioner, as expeditiously as possible. Till disposal of the W.P(C)No.25661 of 2008 - 2 - stay petitions further coercive proceedings for recovery of amounts disputed in Exts.P8 to P11 appeals against Exts.P3 to P6 assessment orders shall be kept in abeyance. The petitioner shall forward a copy of the writ petition along with a certified copy of this judgment to the 2nd respondent for compliance. S.SIRI JAGAN, JUDGE rhs