IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH DECEMBER 2009 / 19TH AGRAHAYANA 1931 WP(C).No. 35178 of 2009(N) -------------------------- PETITIONER(S): --------------- M/S.JOY ALUKKAS TRADERS (INDIA) PVT.LTD. MARINE DRIVE, ERNAKULAM, KOCHI-31, REPRESENTED BY DEEPAK XAVIER, FINANCE MANAGER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. ASST.COMMISSIONER-I, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANADU, ERNAKULAM. BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 35178 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of December, 2009 J U D G M E N T 1. Against Exts.P1 & P2 orders of assessment with respect to the period of May and June 2009, the petitioner had preferred Exts.P3 & P4 statutory appeals before the 2nd respondent. Petitioner had also filed petitions seeking stay of collection of disputed tax as well as early hearing of the appeals. It is submitted that the applications are still pending consideration and disposal before the appellate authority. Petitioner is now aggrieved by steps of recovery initiated as per Ext.P9, without taking note of pendency of appeal. 2. It is submitted that the main dispute with respect to the assessment pertains to claim for input tax credit in relation to gold ornaments consigned to other State on stock transfer basis. There is also dispute with respect to W.P.(C)No. 35178 of 2009 -2- liability for purchase tax under 6 (2). It is submitted that assessments are being completed with respect to the subsequent period also, based on the very same disputes. Therefore it is a recurring issue which need be settled at the earliest otherwise the petitioner will be put to serious prejudice. 3. Having considered the fact that the appeals and stay petitions are pending disposal before the statutory authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 4. The 2nd respondent is directed to consider and pass orders on Exts.P3 & P4 appeals after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 5. The respondents are directed to keep in abeyance all further steps of recovery for realisation of amounts covered under Exts.P1 & P2 assessment, which is initiated W.P.(C)No. 35178 of 2009 -3- pursuant to Ext.P9 notice, till appeals are disposed of by the 2nd respondent on condition of the petitioner remitting 1/3rd of the tax amount in dispute and on furnishing security for the balance amount,within two weeks from today. C.K. ABDUL REHIM JUDGE shg/