Lotte INDIA Corporation LTD vs. The Asst. Commissioner (Assessment) - Kerala High Court, 12 April 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 12TH DAY OF APRIL 2019 / 22ND CHAITHRA, 1941 WP(C).No. 12106 of 2019 PETITIONER/S: LOTTE INDIA CORPORATION LTD, PANNIVELIL WARE HOUSE, PARA ROAD, PARA PIRIVU, KANJIKODE, PALAKKAD, REPRESENTED BY ITS AUTHORISED SIGNATORY AYYAPPA DAS P BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASST.COMMISSIONER(ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, TAX COMPLEX, NEAR CIVIL STATION, PALAKKAD 678 001. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAX COMPLEX, NEAR CIVIL STATION PALAKKAD 678 001 OTHER PRESENT: GP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 12106/2019 -2- J U D G M E N T Heard Sri S Anil Kumar, the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader for the respondents.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition and Ext.P2 appeal expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P3 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. Ext.P2 appeal, if otherwise in order, to be considered and disposed of within four months from today.

W.P.(C) No. 12106/2019 -3- Recovery proceedings pursuant to the order under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE JJJ APPENDIX EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 18.02.2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL