IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 22ND MAY 2009 / 1ST JYAISHTA 1931 WP(C).No. 13898 of 2009(F) -------------------------- PETITIONER: --------------- M/S ALAPATT FASHION JEWELLERY, MAVOOR ROAD, KOZHIKODE 673004 REPRESENTED BY ITS MANAGING PARTNER FRANCIS ALAPATT BY ADV. MR. V.P.SUKUMAR SRI. KURYAN THOMAS RESPONDENT(S): --------------- 1. THE ASSISSTANT COMMISSIONER, SPECIAL CIRCLE - 1, COMMERCIAL TAXES, KOZHIKKODE 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKKODE 3. THE SEALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKKODE BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 13898 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of May, 2009 JUDGMENT Challenging Ext.P1 order passed by the first respondent disallowing the input tax credit claimed by the petitioner, the aggrieved party has chosen to file Ext.P3 appeal along with Ext.P4 stay petition before the second respondent. 2. Heard the learned Government Pleader as well. Considering the facts and circumstance, the second respondent is hereby directed to consider Ext.P4 and to pass appropriate orders thereon, in accordance with law, as expeditiously as possible. It is also made clear that, till such orders are passed on Ext.P4 interlocutory application for stay, all further proceedings based on Ext.P1 shall be kept in abeyance. Disposed of accordingly . P. R. RAMACHANDRA MENON, JUDGE kmd WP (C) No. of 200 : 2 :