Kerala High Court
Paragon Steels Pvt.Ltd vs Assistant Commissioner (Kvat) on 4 November, 2008
Author: Thottathil B.Radhakrishnan
Bench: Thottathil B.Radhakrishnan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 32357 of 2008(B)
1. PARAGON STEELS PVT.LTD.
... Petitioner
2. M/S. MPS STEEL CASTINGS PVT.LTD
3. SMM STEEL RE-ROLLING MILLS PVT.LTD
Vs
1. ASSISTANT COMMISSIONER (KVAT)
... Respondent
2. ASSISTANT COMMISSIONER (KVAT AUDIT
3. DEPUTY COMMISSIONER (APPEALS)
For Petitioner :SRI.JOHN JOSEPH VETTIKAD
For Respondent : No Appearance
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
Dated :04/11/2008
O R D E R
THOTTATHIL B. RADHAKRISHNAN, J.
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W.P.(C) NO.32357 OF 2008 (B)
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Dated this the 4th day of November, 2008
J U D G M E N T
Heard the learned counsel for the petitioners and the learned Government Pleader for the respondents.
2. Three penalty orders were passed against the petitioners carrying on the business of manufacture and sales of MS Ingots and CTD/TMT Bars and sponge iron. Exts.P1 to P3 appeals have been filed against the penalty orders. Against the interim orders passed in those appeals, the petitioners had come to this Court and they stand regulated by orders passed by the learned single judge and the Division Bench in that regard. Exts.P1 to P3 appeals against the penalty orders are yet to be disposed of. In the interregnum, the competent authority has initiated proceedings for audit assessment. This means that the books of accounts have been summoned for verification. Following that, notices have been issued. Proceedings could be finalised in the audit assessment also, having regard to the outcome of the appeals against the penalty orders. W.P.(C) No.32357/2004
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Under the aforesaid circumstances, it is directed that the final consideration and disposal of Exts.P1 to P3 appeals would be expedited and final orders issued within an outer limit of two months from the date of receipt of a copy of this judgment, after affording the petitioners an opportunity of hearing. Though further proceedings of hearing and verification of records, production of documents could continue in relation to the audit assessment proceedings, it is ordered that the same shall not be finalised without perusing the final orders on Exts.P1 to P3 appeals. The consideration of the appeals Exts.P1 to P3 as aforesaid is at the request of the petitioners and therefore, the amounts that they are liable to pay in terms of the interim orders shall be paid within 45 days from now. Any request of the petitioners for a short modification of the date fixed for production of documents and records will be considered by the competent authority appropriately. The writ petition is ordered accordingly.
Sd/-
THOTTATHIL B. RADHAKRISHNAN, JUDGE skr/7/11 // True copy // P.A. to Judge.