M. ABDUL AZEEZ Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) PETITIONER is a registered dealer in automobiles under the KVAT Act. His registration is at Manjery in Malappuram District and has a branch at Kottayam. Ext.P1 dated 15.06.2010(the full text of which is Annexure-A1 produced along with I.A.No.10494 of 2012) is an order passed by the first respondent levying penalty on the petitioner. Following Ext.P1, by Ext.P2 tax was also demanded. Appeal filed by the petitioner against Exts.P1 and P2 was dismissed by Ext.P3 order passed by the first appellate authority. Again, the petitioner filed Ext.P4 appeal before the Tribunal and the appeal is pending. In that appeal, taking note of the fact that the petitioner had already remitted a portion of the amount due, the Tribunal passed Ext.P6 order staying recovery of the balance amount due under Exts.P1 and P2.

(2.) WHILE the appeal is thus pending, the second respondent issued Ext.P7 notice under Section 25(1) of the KVAT Act proposing to complete assessment as stated therein. On receipt of the notice, the petitioner filed Ext.P8 objection and has filed this writ petition seeking to quash Ext.P7 notice.

(3.) HAVING heard the contentions raised by the counsel for the petitioner and also the learned Government Pleader, I am inclined to take the view that the writ petition filed at this stage, when the proceedings initiated are at its initial stage, is premature.