Glaxo Smith Kline Consumer ... vs The Assistant Commissioner
2021 Latest Caselaw 12120 Ker

               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

APPENDIX

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 7.3.2020.

EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT P-1 ORDER DATED 21.8.2020.

EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR STAY DATED 21.8.2020 FILED ALONG WITH EXT P-2 APPEAL.

EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT BY THE 3RD RESPONDENT DATED 19.2.2021 FOR THE DEMAND AS PER EXT P1.

/TRUE COPY/

P.A. TO JUDGE