IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 16TH FEBRUARY 2010 / 27TH MAGHA 1931 WP(C).No. 4885 of 2010(I) ------------------------- PETITIONER(S): --------------- M/S.KOCHI REFINERIES LTD., AMBALAMUGAL, NOW AMALGAMATED WITH BHARATH PETROLEUM CORPORATION LTD., REP.BY ITS SENIOR FINANCE MANAGER - K.SUNDARESWARA IYER. BY ADV. SRI.V.V.ASOKAN SRI.K.S.SAJEEV KUMAR RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 4. INDIAN OIL CORPORATION LTD., KERALA STATE OFFICE, PANAMPILLY NAGAR, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 4885 of 2010 --------------------------------------- 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