This writ petition challenges assessment orders and subsequent demand notices. The Court directed the 2nd respondent to expeditiously decide petitions for stay and suspended all further coercive steps pending those decisions.
Direction to 2nd respondent to decide stay applications within one month; coercive steps kept in abeyance.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON
WEDNESDAY, THE 24TH MARCH 2010 / 3RD CHAITHRA 1932
WP(C).No. 9991 of 2010(Y)
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PETITIONER(S):
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M/S. LG ELECTRONICS INDIA (P) LTD., 40/2170, VASUDEV BUILDINGS, T.D.ROAD, ERNAKULAM, KOCHI-11, REPRESENTED BY V.HARIHARAN, AUTHORIZED SIGNATORY.
BY ADV. MR.HARISANKAR V. MENON
RESPONDENT(S):
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1. ASST. COMMISSIONER (ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM.
2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.
3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANADU, ERNAKULAM.
R1 TO R3 BY GOVERNMENT PLEADER MR.SHAMSUDHEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rs.
P.R. RAMACHANDRA MENON, J.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No. 9991 of 2010
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 24th day of March, 2010
J U D G M E N T
Being aggrieved of Exts.P1 and P2 assessment orders, the petitioner has preferred Exts.P3 and P4 appeals, along with Exts.P5 and P6 petitions for stay, also accompanied by Exts.P7 and P8 petitions for early hearing. The petitioner is aggrieved of the steps being pursued by the 3rd respondent in the meanwhile, as borne by Exts.P9 and P10 demand
notices, which are under challenge in this writ petition.
W.P.(C).No. 9991 of 2010
2
Till such orders are passed on the applications for stay as aforesaid, all further coercive steps pursuant to Exts.P9 and P10 shall be kept in abeyance.
The writ petition is disposed of as above.
P.R. RAMACHANDRA MENON JUDGE
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2 issues framed by the court
Whether the Deputy Commissioner of Commercial Taxes must exercise expeditious jurisdiction to decide stay applications pending a writ challenging assessment orders.
Whether the appropriate authority must keep all coercive recovery steps in abeyance until the stay applications are adjudicated.
M/S. LG ELECTRONICS INDIA (P) LTD.
ASST. COMMISSIONER (ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM
DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM
INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANADU, ERNAKULAM
P.R. RAMACHANDRA MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
