IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 2ND JULY 2009 / 11TH ASHADHA 1931 WP(C).No. 17780 of 2009(N) -------------------------------------- PETITIONER(S): ---------------------- MS. HILLWOOD FURNITURE PVT. LTD., FEROKE, CALICUT, BY DIRECTOR SMT. SUHARA. BY ADV. MR.P.RAGHUNATH MR.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------- 1. FAST TRACK TEAM U/S 17 D. REP. BY ASST. COMMISSIONER, SPL. CIRCLE II KOZHIKODE. 2. THE ASST. COMMISSIONER, COMMERCIAL TAXES, SPL. CIRCLE II, KOZHIKODE. 3. STATE OF KERALA, REP. BY COMMISSIONER OF COM. TAXES, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/07/2009, ALONG WITH WPC NO. 18432 OF 2009 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) Nos. 17780 of 2009, 18424 of 2009, 18425 of 2009, 18426 of 2009, 18431 of 2009 and 18432 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 2nd day of July, 2009 JUDGMENT The common issue involved in all these cases is, whether the petitioners are justified in approaching this Court invoking the discretionary jurisdiction under Article 226 of the Constitution of India, in place of the statutory appeals to be preferred against the impugned orders u/s 17 D of the K.G.S.T. Act. The stipulation contained in the relevant provisions of the law, particularly casting liability upon the petitioner to deposit the entire amount so as to avail the remedy by way of appeal has also been subjected to challenge. 2. The learned counsel for the petitioners submits that, the issue is pending consideration before the Division Bench of this Court in W.A. 2483 of 2007 and hence the limited prayer now pressed before this Court is, to keep the assessment proceedings pending till the disposal of the above Writ Appeal. 3. The learned Government Pleader appearing on behalf of the respondents submits that, such a prayer is involved only in WP(C) No. 17780 of 2009 and that in all other cases petitioners have already approached the Commissioner of Commercial Taxes, Trivandrum, where revision petitions are pending and the prayers raised therein are WP (C) No. 17780 of 2009 and connected cases : 2 : to keep the assessment proceedings pending till appropriate orders are passed by the Commissioner in the revision petition. 4. The learned counsel for the petitioner submits that, the Commissioner of Commercial Taxes is also awaiting the decision to be rendered by this Court in W.A. 2843 of 2007, so as to have a finality to the matter and to have uniform application, particularly in view of the far-reaching consequences in similar issues pending consideration in several cases. 5. In the said circumstances, there will be a direction to the concerned authority in all the cases, to keep the assessment proceedings pending till the disposal of the Writ Appeal 2483 of 2007 by this Court. But for the technical objection, the above course is also not seriously opposed from the part of respondents as well, particularly in view of the fact that such a course will definitely help to reduce the multiplicity of litigations. 6. In the above circumstances, in all the above matters, the assessment proceedings are hereby intercepted, till the issue involved attains finality in W.A. No. 2483 of 2007. The Writ Petitions are disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd