IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 25TH NOVEMBER 2009 / 4TH AGRAHAYANA 1931 WP(C).No. 29030 of 2009(W) --------------------------------------- PETITIONER(S): ----------------------- LION DATES IMPEX PVT. LTD., BUILDING NO.66/877 B, AMBATTU HOUSE, CORREYA ROAD, PACHALAM, KOCHI-682 012. REP. BY THE MANAGER. BY ADV. SMT.JEENA JOSEPH MR.G.D.PANICKER SMT.GISA SUSAN THOMAS RESPONDENT(S): ------------------------- * 1. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, SALES TAX OFFICE, ERNAKULAM. * CAUSE TITLE OF R1 CORRECTED * R1: DEPUTY COMMISSIONERS (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, SALES TAX OFFICE, TRIVANDRUM. * CAUSE TITLE OF RESPONDENT NO.1 CORRECTED, VIDE ORDER DATED 02/11/2009 IN I.A.13008/2009. 2. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) COMMERCIAL TAX DEPARTMENT, ERNAKULAM. 3. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVERNMENT, TRIVANDRUM. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.29030 OF 2009 ------------------------------ Dated this the 25th day of November, 2009 J U D G M E N T ---------------------- 1. It is noticed that Ext.P1 order, which is under challenge, is a clarification issued under Section 94 of the Kerala Value Added Tax Act, 2003 (KVAT Act). Since the petitioner has got remedy of appeal against such order as provided under Section 62 of the KVAT Act, the writ petition is not maintainable. 2. Having confronted with the above situation learned counsel for the petitioner sought permission for withdrawing the writ petition without prejudice to their rights to file statutory appeal. 3. Accordingly the writ petition is dismissed as withdrawn without prejudice to right of the petitioner to approach the appellate authority. C.K.ABDUL REHIM, JUDGE. okb