Anna Aluminium Company (P) Limited vs. The State Commissioner Of Stte Goods And - Kerala High Court, 21 May 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 21ST DAY OF MAY 2019 / 31ST VAISAKHA, 1941 WP(C).No. 13895 of 2019 PETITIONER: ANNA ALUMINIUM COMPANY (P) LIMITED III/847, KIZHAKKAMBALAM.P.O, ALUVA, ERNAKULAM DISTRICT, PIN-683 562 REPRESENTED BY ITS MANAGING DIRECTOR, BOBY M JACOB BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE STATE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM- PIN-695 002 2 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, MATANCHERY AT ALUVA COMMERCIAL TAXES DEPARTMENT, ( NOW STATE GOODS AND SERVICES TAX DEPARTMENT), ERNAKULAM DISTRICT PIN-683 102 3 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), ERNAKULAM DISTRICT, PIN-683 102. 4 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), MATTANCHERY, ERNAKULAM DISTRICT, PIN-683002 GP. SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 13895 of 2019

JUDGMENT Heard Sri. Bobby John Pulickaparambil, the learned counsel for the petitioner and Smt. M.M Jasmine, the learned Government Pleader.

The petitioner prays for a direction to the third respondent to consider and dispose of Ext.P3 and Ext.P3A stay petitions expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the third respondent to consider and dispose of Ext.P3 and Ext.P3A stay petitions as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. In the meantime the recovery proceedings pursuant to the orders under appeal before the third respondent are stayed for two months from today. S.V.BHATTI JUDGE JS

-3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16, DATED 29/09/2018, PASSED BY THE 2ND RESPONDENT EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR THE YEAR 2016-17, DATED 29.09.2018 PASSED BY THE 2ND RESPONDENT EXHIBIT P2OF THE FIRST APPEAL FOR THE YEAR 2015-16 DATED 27.12.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P2 AOF THE FIRST APPEAL FOR THE YEAR 2016-17 DATED 27.12.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3OF THE STAY APPLICATION FOR THE YEAR 2015-16, DATED 27.12.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3 AOF THE STAY APPLICATION FOR THE YEAR 2016-17, DATED 27.12.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4OF THE APPLICATION FOR EARLY HEARING OF THE APPEAL, FOR THE YEAR 2015-16, DATED 27.12.2018, FILED BY THE PETITIONER BEFORE THE 3FD RESPONDENT EXHIBIT P4 AOF THE APPLICATION FOR EARLY HEARING OF THE APPEAL, FOR THE YEAR 2016-17, DATED 27.12.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P5OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, FOR THE YEAR 2015-16, DATED 30.04.2019, ISSUED BY THE 4TH RESPONDENT

-4- EXHIBIT P5 AOF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, FOR THE YEAR 2016-17 DATED 30.04.2019, ISSUED BY 4TH RESPONDENT.