M/S. Hotel Ramada vs. The Deputy Commissioner
Held
The High Court directed the 2nd respondent (Joint Commissioner (Appeals)) to consider and pass appropriate orders on the petitioner's stay petition (Ext.P3) within a period of one month from the date of receipt of the judgment.
Facts
The petitioner, M/S. Hotel Ramada, was assessed for the year 2022-23 under Section 73 of the Kerala General Sales Tax Act, 2017. They filed an appeal and a stay petition before the Joint Commissioner (Appeals) against the assessment order.
Key Issues
The key legal issue was whether the appellate authority could be directed to expeditiously consider and dispose of a pending stay petition filed in an appeal against an assessment order.
AI-generated summary — verify with the full judgment below
WP(C) NO. 12674 OF 2025 1 2025:KER:26845 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 28TH DAY OF MARCH 2025 / 7TH CHAITHRA, 1947 WP(C) NO. 12674 OF 2025 PETITIONER : M/S. HOTEL RAMADA NEHRU TROPHY FINISHING POINT, PUNNAMADA, ALAPPUZHA, REPRESENTED BY ITS AUTHORIZED SIGNATORY BONNY ALOYSIUS, PIN – 688 013 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS : 1 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, TAX PAYER SERVICE DIVISION, ALAPPUZHA, PIN - 688001 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, LIBRARY BUILDING, SASHTRI ROAD, KOTTAYAM, PIN - 686001 3 THE DEPUTY COMMISSIONER (ARREAR RECOVERY) O/O THE JOINT COMMISSIONER TAX PAYERS SERVICES, STATE GST DEPARTMENT, ALAPPUZHA, PIN – 688 001 BY SMT.DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER
WP(C) NO. 12674 OF 2025 2 2025:KER:26845 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 12674 OF 2025 3 2025:KER:26845 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-
The judgment continues below.
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