Ranbaxy Laboratories Limited vs. The Assistant Commissioner(Assessment) - Kerala High Court, 26 June 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 26TH DAY OF JUNE 2019 / 5TH ASHADHA, 1941 WP(C).No.17376 of 2019 PETITIONERS: RANBAXY LABORATORIES LIMITED, II/467 B, C, D & E, NEAR LAKSHORE HOSPITAL, MADAVANA, PANANGAD P.O., ERNAKULAM - 682 506, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI. SHINE. K. R. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM - 682 015. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD - 682 030. BY ADV.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17376 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the 2nd respondent to take a decision on Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE jv JUDGE

WP(C).No.17376 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 22.03.2019 FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 25.04.2019 AGAINST EXT. P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 25.04.2019 IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 10.06.2019.