Megasys Biotek PVT.LTD vs. Assistant Commissioner - Kerala High Court, 03 April 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 WP(C).No. 10349 of 2019 PETITIONER: M/S. MEGASYS BIOTEK PVT.LTD KINFRA INDUSTRIES PARK, KINFRA PARK P.O, KORATTY-680 309, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.ASHOK KUMAR K. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PUTHOLE, THRISSUR-680 004. 2 DEPUTY COMMISSIONER(APPEALS) GOODS AND SERVICE TAX DEPARTMENT, PUTHOLE, THRISSUR-680 004. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, IRINGALAKUDA-680 125. SR. GP. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 10349 of 2019

JUDGMENT Heard Sri. Tomson T. Emmanuel, the learned counsel for the petitioner and Sri. C.K Govindan, the learned Senior Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Exts.P2 & P2(a) appeals and Exts.P3 & P3(a) stay petitions expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Exts.P3 & P3(a) stay petitions within eight weeks from today and Exts.P2 & P2(a) appeals as expeditiously as possible, preferably within six months from today. Recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE JS

-3- WP(C).No. 10349 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 05.02.2019 COMPLETED BY 1ST RESPONDENT FOR 2015-16 U/R 6(5) OF THE CST ACT, BY DISALLOWING CERTAIN STATUTORY DECLARATION FORMS. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 06.02.2019 COMPLETED BY 1ST RESPONDENT FOR 2016-17 U/R 6(5) OF THE CST ACT, BY DISALLOWING CERTAIN STATUTORY DECLARATION FORMS. EXHIBIT P2 COPY OF APPEAL DATED 20.02.2019 SUBMITTED BY PETITIONER, AGAINST EXT P1 ASSESSMENT, BEFORE 2ND RESPONDENT. EXHIBIT P2 A COPY OF APPEAL DATED 20.02.2019 SUBMITTED BY PETITIONER, AGAINST EXT P1(A) ASSESSMENT, BEFORE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION DATED 20.02.2019 SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT P2 APPEAL. EXHIBIT P3 A COPY OF STAY PETITION DATED 20.02.2019 SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT P2(1) APPEAL. EXHIBIT P4 COPY OF DEMAND NOTICE IN FORM NO.1 DATED 15.03.2019 SERVED TO PETITIONER ON 29.03.2019 BY 3RD RESPONDENT, PURSUANT TO EXT P1 DEMAND. EXHIBIT P4 A COPY OF DEMAND NOTICE IN FORM NO.1 DATED 15.03.2019 SERVED TO PETITIONER ON 29.03.2019 BY 3RD RESPONDENT, PURSUANT TO EXT P1(A) DEMAND.