Glenmark Pharmaceuticals Limited vs. The Assistant Commissioner-Iii
Facts
The petitioner, Glenmark Pharmaceuticals Limited, filed a writ petition before the High Court of Kerala. The petitioner had received assessment orders, Exts.P1 and P1(a), from the Assistant Commissioner-III, Special Circle, SGST Department. Against these assessment orders, the petitioner filed appeals along with stay petitions before the Deputy Commissioner (Appeals), the second respondent. The writ petition was filed seeking a direction for the disposal of these stay petitions.
Held
The Court directed the second respondent, the Deputy Commissioner (Appeals), to dispose of the stay petitions filed by the petitioner within a period of two months after issuing notice to the petitioner. Until the disposal of the stay petitions, the recovery of dues based on the assessment orders shall be kept in abeyance. The Court did not decide on the merits of the assessment orders or the stay petitions themselves, but rather on the procedural aspect of their timely disposal.
Key Issues
1. Whether the Court should direct the disposal of the stay petitions filed by the petitioner before the appellate authority? The petitioner argued that they had filed appeals and stay petitions against the assessment orders and sought a direction for the timely disposal of these stay petitions. The respondent revenue department's arguments are not recorded in the judgment.
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Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUE AY ,THE 19TH DAY OF MARCH 2019 / 28TH PHALGUNA, 1940 PETITIONER/S: GLENMARK PHARMACEUTICALS LIMITED DIVYA TOWERS, T.C.68/1098(2), MUTTATHARA, VALLAKKADAVU.P.O., THIRUVANANTHAPURAM, PIN-695008, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER MATHEWS CHERIAN, S/O.LATE M.CHERIAN, T.C.15/2036, VAZHUTHACAUDU, THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER-III, SPL. CIRCLE, SGST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE DEPUTY COMMISSIONER (APPEALS), TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. SMT.THUSHARA JAMES GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, as against Exts.P1 and P1(a) assessment orders, filed Exts.P2 and P2(a) appeals along with Ext.P3 and P3(a) stay petitions before the 2nd respondent. In the light of the above, there shall be a direction to the 2nd respondent to dispose of the stay petitions wi
The judgment continues below.
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