Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 21ST DAY OF FEBRUARY 2024 / 2ND PHALGUNA, 1945 WP(C) NO. 2547 OF 2024 PETITIONER:
HOTEL SAMRAT AND TOURIST HOME, OOTY ROAD, EDAKKARA P.O, MALAPPURAM REPRESENTED BY ITS MANAGING PARTNER - ASWATHI MOHAN., PIN - 679331 BY ADVS.
K.I.MAYANKUTTY MATHER S.PARVATHI KALLIYANI KRISHNA B.
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO., PIN - 695001 2 DEPUTY COMMISSIONER, SPECIAL CIRCLE, SGST DEPARTMENT, CIVIL STATION P.O, MALAPPURAM, PIN - 676505 3 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 4 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES, OFFICE OF THE JOINT COMMISSIONER, KERALA STATE GST DEPARTMENT, B2 BLOCK, CIVIL STATION P.O, MALAPPURAM, PIN - 676505 JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.2547 of 2024 2 JUDGMENT Dated this the 21st day of February, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
(a) Call for the records of the case leading to the issuance of Ext.P5 and Ext.P6 – Assessment Orders issued by the 2nd respondent, Ext.P7 and Ext.P8- arrear notices issued by the 4th respondent and quash the same by issuance of a writ of certiorari or other appropriate writ or order;
(b) Issue an appropriate writ or order directing the 2nd respondent to pass fresh assessment orders for the AY 2020-2021 and AY 2021-2022 according to the directions contained in Ext.P9 judgment.
(c) Issue an appropriate writ or order declaring that the tax (TOT) remittance made by the petitioner for AY – 2020-2021 and AY 2021-2022 were in time and no interest liability can be fastened and appropriated the TOT remittance towards interest under Section 55C of the KGST Act, 1963 under the facts and circumstances of this case.
(d) Issue an appropriate writ or order directing the 2nd and 3rd respondents to pass fresh assessment orders for the AY 2020-2021 and AY 2021-2022 according to the directions in Ext.P9 judgment.
(e) Issue a writ of mandamus or other appropriate writ or order directing the respondents 2 and 4 not to pursue any coercive recovery steps against the petitioner in pursuance of Ext.P5 and Ext.P6 assessment orders and
WPC No.2547 of 2024 3 Ext.P7 and Ext.P8 arrear notices pertaining to Ays 2020-2021 and 2021-2022(KGST).
(f) To dispense with the filing of true English translation of Exhibits which are in vernacular language.
(g) Grant such other reliefs that this Hon’ble Court deem fit to grant under the facts and circumstances of the case.
2.
Ms. Jasmin M.M, the learned Government Pleader does not dispute that the subject matter of the writ petition is covered by the decision of this court in W.P(C.) No. 32408/2023 dated 30.11.2023 and the decision on the R.P No. 81/2024 dated 05.02.2024.
Considering the said stand of the respondents, the present writ petition is also disposed of with the same terms.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.2547 of 2024 4 APPENDIX OF WP(C) 2547/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO. 41/2020 TD DATED 18.05.2020 ALONG WITH ENGLISH TRANSLATION.
Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. 26/2022/TAXES) DATED 26.03.2022.
Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022.
Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022 ALONG WITH ENGLISH TRANSLATION.
Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR AY- 2020-21 DATED 04.07.2022 Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER FOR AY- 2021-22 DATED 27.12.2022 Exhibit P7 TRUE COPY OF THE ARREAR NOTICE DATED 19.6.2023 ISSUED BY THE 4TH RESPONDENT FOR THE AY -2020-2021 WITH ENGLISH TRANSLATION Exhibit P8 TRUE COPY OF THE ARREAR NOTICE DATED 19.6.2023 ISSUED BY THE 4TH RESPONDENT FOR THE AY -2021-2022 WITH ENGLISH TRANSLATION Exhibit P9 TRUE COPY OF THE COMMON JUDGMENT DATED 30.11.2023 IN W.P.(C) NO. 32408/2023 AND CONNECTED CASES Exhibit P9 (a) TRUE COPY OF THE JUDGMENT DATED 20.12.2023 IN W.P.(C) NO.23378/2023 OF THIS HON'BLE COURT