Judgment
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.
=-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C) No.12674 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 28th day of March, 2025 JUDGMENT The limited prayer sought for by the petitioner is for a direction to consider the stay petition filed in Ext.P3 to be considered and disposed of in a time bound manner.
2. Petitioner was assessed for the year 2022-23 under Section 73 of the Kerala General Sales Tax Act, 2017 as per Ext.P1 order. An appeal has been preferred before the 2nd respondent as Ext.P2 and a stay petition has also been appended thereon, which is produced as Ext.P3.
3. Having regard to the circumstances of the case, I am of the view that the writ petition can be disposed of with a direction.
Accordingly, there will be a direction to the 2nd respondent to consider and pass appropriate orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment.
The writ petition is disposed of as above.
Sd/- BECHU KURIAN THOMAS, JUDGE RKM
WP(C) NO. 12674 OF 2025 4 2025:KER:26845 APPENDIX OF WP(C) 12674/2025 PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32041360304/2022-23/KGST
DATED 27.12.2024 FOR THE YEAR 2022-23 U/S.17(3) OF KGST ACT 1963 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P2 TRUE COPY OF THE 1ST APPEAL DATED 20.03.2025 FOR THE YEAR 2022-23 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 20.03.2025 FOR THE YEAR 2022-23 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.