IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 4885 of 2010(I)
1. M/S.KOCHI REFINERIES LTD., AMBALAMUGAL,
... Petitioner
Vs
1. ASSISTANT COMMISSIONER,
... Respondent
2. DEPUTY COMMISSIONER (APPEALS),
3. INSPECTING ASSISTANT COMMISSIONER
4. INDIAN OIL CORPORATION LTD.,
For Petitioner :SRI.V.V.ASOKAN
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :16/02/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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WP(C) No. 4885 of 2010
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Dated, this the 16th day of February, 2010
J U D G M E N T
Challenging Exts.P1 to P4 assessment orders passed under the KGST
Act as well as the CST Act respectively, the petitioner has preferred Exts.P5,
P6, P7 and P8 appeals along with Ext.P5(a), P6(a), P7(a) and P8(a)
applications for stay. The petitioner is stated as constrained to approach this
Court because of the coercive proceedings being pursued by the 3rd
respondent as borne by Exts.P9 and P9 (a) and also as per Exts.P9(d)
garnishee notice issued on the 4th respondent.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the 2nd respondent is
directed to consider and pass appropriate orders on Exts.P5(a), P6(a), P7(a)
and P8(a) petitions for stay, in accordance with law, as expeditiously as
possible, at any rate, within one month from the date of receipt of a copy of
this judgment. It is made clear that till such appropriate orders are passed
thereon, all further proceedings pursuant to Ext.P9 series shall be kept in
abeyance.
The Writ Petition is disposed of accordingly.
P. R. RAMACHANDRA MENON
JUDGE
dnc