IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 28TH AUGUST 2008 / 6TH BHADRA 1930 WP(C).No. 25887 of 2008(F) -------------------------- PETITIONER: ------------ M/S CHEERS BAR & STEP - IN - RESTAURANT, ANTONY'S TOWER, PATHANAPURAM, REPRESENTED BY ANTONY ABRAHAM, MANAGING PARTNER,. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ------------- 1. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA. 2. DEPUTY COMMISSIONER (APPEALS) - II, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST. COMMISSIONER, DEPT OF COMMERCIAL TAXES, KOTTARAKKARA. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 25887 OF 2008 F ```````````````````````````````````````````````````` Dated this the 28th day of August, 2008 J U D G M E N T Petitioner challenges Ext.P3 and seeks direction to dispose of Ext.P2 appeal and Ext.P5 application. Ext.P3 is an order passed by the appellate authority granting stay of collection of penalty under section 45(A) of the KGST Act for the return period 2005-06 on condition that the petitioner deposits 50% of the penalty imposed and furnishes security for the balance amount to the satisfaction of the assessing authority. 2. I heard learned counsel for the petitioner and learned Government Pleader. I feel that Ext.P3 order is passed without indicating any reasons and it appears to be passed mechanically. Learned Government Pleader submits that already a Circular has been issued indicating the necessity for giving reasons while passing orders. Learned counsel for the petitioner draws support from Ext.P4 order of WPC.25887/08 : 2 : the Appellate Tribunal. In such circumstances, Ext.P3 is quashed and the 2nd respondent will consider the stay petition filed by the petitioner and pass appropriate orders thereon in accordance with law, within two weeks from the date of receipt of a copy of this judgment. Till a decision is taken as aforesaid, recovery proceedings against the petitioner will be kept in abeyance. Writ petition is disposed of as above. sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE