IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 18TH AUGUST 2008 / 27TH SRAVANA 1930 WP(C).No. 24785 of 2008(A) -------------------------- PETITIONER: 1 ------------- M/S SIDHARATH MERCANTILE PVT. LTD.,V/1007, 1008, ANNAPURAM PLAZA, PARA ROAD, KANJIKODE, PALAKKAD 678 823, REPRESENTED BY ITS AUTHORISED SIGNATORY JITENDRA KUMAR, S/O SRI. RATANLA, AGED 38, HOUSE NO.38, AYODHYA NAGAR, PALAKKAD , KERALA. BY ADV. SRI.K.SHIBILI NAHA RESPONDENTS: ------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.4, COMMERCIAL TAXES, EDAPPALLY, ERNAKULAM. 2. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 24785 OF 2008 A ```````````````````````````````````````````````````` Dated this the 18th day of August, 2008 J U D G M E N T Petitioner challenges Ext.P7. Ext.P7 is an order purportedly passed under section 47(16) of the Kerala Value Added Tax Act, 2003. Learned Government Pleader points out that the petitioner has an alternate effective remedy by way of appeal under section 55 of the KVAT Act. I would think that the petitioner can be relegated to seek the remedy open to him under section 55 of the Act and that till the appeal is decided the goods should not be dealt with in the form of sale. Accordingly, writ petition is disposed of as follows. If the petitioner prefers appeal within the period of limitation, the appeal will be considered and a decision thereon will be taken in accordance with law, after affording an opportunity for hearing to the petitioner, within two weeks from the date of filing of the appeal. Further proceedings pursuant to Ext.P7 will be kept in abeyance till the disposal of the appeal, if the appeal is filed within the period of limitation. Sd/- (K.M.JOSEPH, JUDGE) aks