M/S Njavallil Latex PVT. LTD. vs. The Asst. Commissioner

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WP(C)/1966/2020HC KeralaGSTCNR KLHC01005623202024 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS FRIDAY, THE 24TH DAY OF JANUARY 2020 / 4TH MAGHA, 1941 WP(C).No.1966 OF 2020(U) PETITIONER: M/S NJAVALLIL LATEX PVT. LTD. 32/1764, CIVIL LANE ROAD, PALARIVATTOM, KOCHI-25, REPRESENTED BY ITS MANAGING DIRECTOR, ANTONY KURIAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER, SPECIAL CIRCLE (PRODUCE), STATE GST DEPARTMENT, MATTANCHERRY-682 002. 2 THE DY. COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.1966 OF 2020(U) 2 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 1966 of 2020 ----------------------------------------- Dated this the 24th day of January, 2020 JUDGMENT Against Exts.P1 and P1(a) orders, the petitioner has filed Exts.P2 and P2(a) appeals and Exts.P3 and P3 (a) stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

2.

Heard Sri.Harisankar V.Menon, learned counsel appearing for the petitioner and Smt.Thushara James, learned Government Pleader appearing for the respondents.

3.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Exts.P3 and P3(a) stay applications filed in Exts.P2 & P2(a) appeals and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/ counsel, if any, shall pass orders on those applications without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay applications, further coercive steps for enforcement of the

WP(C).No.1966 OF 2020(U) 3 impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE SKS

WP(C).No.1966 OF 2020(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 30.11.2019 EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.11.2019 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 DATED 17.12.2019 EXHIBIT P2(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17 DATED 17.12.2019 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITION BEFORE THE 2ND RESPONDENT DATED 17.12.2019 EXHIBIT P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 17.12.2019

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