IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH MARCH 2010 / 24TH PHALGUNA 1931 WP(C).No. 7793 of 2010(Y) ----------------------------------- PETITIONER(S): ------------------------ PERIYAR STEEL (P) LTD.,INDUSTRIAL DEVELOPMENT AREA,ERUMATHALA PO, ALUVA-683 105, REPRESENTED BY ITS DIRECTOR MR.P.A.SADIQUE. BY ADVS. MR.E.K.NANDAKUMAR MR.A.K.JAYASANKAR NAMBIAR MR.K.JOHN MATHAI MR.P.BENNY THOMAS MR.P.GOPINATH M.RAJA KANNAN RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE DIRECTOR OF INDUSTRIES AND COMMERCE, DIRECTORATE OF INDUSTRIES AND COMMERCE, THIRUVANANTHAPURAM. 3. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, ERNAKULAM. 4. THE FAST TRACK TEAM, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.7793 of 2010-Y ---------------------------- Dated this the 15th day of March, 2010. J U D G M E N T The petitioner is aggrieved of the assessment order issued under Section 17D of the KGST Act and the subsequent proceedings for realization of the amount stated as due, notwithstanding the fact that Ext.P4 appeal preferred by the petitioner before the State Level Committee for exemption is still pending consideration. Reference is also made to Ext.P5 communication issued by the second respondent to the fourth respondent, as to the pendecny of the appeal. 2. The learned counsel for the petitioner submits that once final decision is taken in Ext.P4, the petitioner will not be liable to satisfy any liability and that initiation of revenue recovery proceedings seeking to realise the amount stated as due is not correct or proper in the said circumstance. 3. The learned Government Pleader appearing for the respondents submits on instructions that the appeal has already W.P(C) No.7793 of 2010-Y 2 posted for final hearing on 2.4.2010 and that the proceedings will be finalized as expeditiously as possible, on or before 30th of April 2010. 4. In the above circumstance, this Court directs the second respondent to consider and finalize Ext.P4 appeal preferred by the petitioner, in accordance with law, at the earliest, at any rate on or before 30th of April 2010. It is also made clear that till such final orders are passed on Ext.P4 appeal, all further proceedings pursuant to Exts.P16 to P20 shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.7793 of 2010-Y 3