G. R. TECH SERVICES PVT. LIMITED v. COMMERCIAL TAX OFFICER
2011-08-12
S.SIRI JAGAN
body2011
DigiLaw.ai
JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax Act. The petitioner seeks the following reliefs : "i. To issue a writ of certiorari or any other appropriate writ or order quashing the illegal Ext. P5 notice and Ext. P6 demand notice. ii. To issue a writ of mandamus or any other appropriate writ, order or direction, to the respondents to stay all further proceedings against the illegal Ext. P5 notice and Ext. P6 demand notice till the final disposal of the special leave petition filed by the petitioner which is pending before the Hon'ble Supreme Court. iii. To issue a writ of mandamus or direction or any other appropriate order or direction not to proceed further with the illegal Ext. P5 notice and Ext. P6 demand notice till the consideration of stay petition pending in the Special Leave Petitions filed by the petitioner before the Hon'ble Supreme Court." Insofar as the validity of the impugned Section and the liability of the petitioner have already been confirmed by this Court, simply because a Special Leave Petition is pending in which there is no interim orders, this Court cannot stay the recovery of the tax. This writ petition came up for admission on 17.2.2011. From then onwards, this is being continuously adjourned at the instance of the petitioner. Today, when the matter was taken up none appears for the petitioner. In view of the above circumstances, I do not find any merit in this writ petition. Accordingly, the same is dismissed.