Glaxo Smith Kline Consumer Healthcare LTD. vs. The Assistant Commissioner - Kerala High Court, 20 April 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 20TH DAY OF APRIL 2021 / 30TH CHAITHRA, 1943 WP(C).No.9169 OF 2021(U) PETITIONER: GLAXO SMITH KLINE CONSUMER HEALTHCARE LTD. (MERGED WITH HINDUSTAN UNILEVER LTD, W.E.F.01.04.2020) X/40F, POTTEKKATTU BUILDINGS, SEAPORT AIRPORT ROAD, KALAMASSERY, ERNAKULAM DISTRICT, KOCHI, PIN-683 503, REPRESENTED BY ITS SENIOR TERRITORY SALES EXECUTIVE, SRI. SURYAJIT K. BY ADV. SRI.R.MURALEEDHARAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-II, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN, PIN-682 015. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-682 015. 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.9169 of 2021 2 JUDGMENT Dated this the 20th day of April, 2021 Admit. Learned Government Pleader takes notice for the respondents. 2. The writ petition has been filed alleging that the petitioner has been issued with Exhibit P1 assessment order against which they have filed Exhibit P2 appeal and Exhibit P3 interlocutory application for stay of recovery and that the same are pending before the authorities. The grievance of the petitioner is that the respondents are proceeding with revenue recovery. Exhibit P2 appeal is seen dated 21.8.2020 and the revenue recovery steps have been initiated on 19.2.2021, much after the appeal has been filed by the petitioner. In the above circumstances, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exhibit P2 appeal or on Exhibit P3 interlocutory application immediately, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment. The recovery proceedings initiated will be kept in abeyance till the disposal of the appeal or the interlocutory application as above directed. Sd/- T.R.Ravi Judge vpv W.P.(C)No.9169 of 2021 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1

OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 7.3.2020. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT P-1 ORDER DATED 21.8.2020. EXHIBIT P3OF THE APPLICATION FOR STAY DATED 21.8.2020 FILED ALONG WITH EXT P-2 APPEAL. EXHIBIT P4OF THE DEMAND NOTICE ISSUED UNDER RR ACT BY THE 3RD RESPONDENT DATED 19.2.2021 FOR THE DEMAND AS PER EXT P1. // P.A. TO JUDGE