Hotel Victory & K R International vs. State Of Kerala
Held
The High Court allowed the writ petition, adopting the conclusions from its earlier judgments in W.P.(C) No. 32408/2023 and R.P. No. 81/2024 and connected cases, thereby granting the petitioner the reliefs sought.
Facts
The petitioner challenged an assessment order issued under the KGST Act for the year 2021-22 and sought to avail the benefits of an amnesty scheme. The Government Pleader conceded that the subject matter of the writ petition was covered by previous decisions of the High Court.
Key Issues
The key legal issues were the validity of the assessment order issued under the KGST Act and the petitioner's entitlement to the benefits of the amnesty scheme as per the relevant circulars.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 12TH DAY OF FEBRUARY 2024 / 23RD MAGHA, 1945 WP(C) NO. 21504 OF 2023 PETITIONER/S:
HOTEL VICTORY & K R INTERNATIONAL, I/332, 335, VICTORY BUILDING, KUNNAMKULAM, THRISSUR DISTRICT, REPRESENTED BY ITS PARTNER, SRI. RANJITH K. REGHUNATHAN, PIN - 680503
BY ADV TOMSON T. EMMANUEL RESPONDENT/S:
1 STATE OF KERALA, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, PIN - 695001 2 COMMISSIONER OF STATE TAX, KERALA STATE GST DEPARTMENT, TAX TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM., PIN - 695001 3 JOINT COMMISSIONER, STATE GST DEPARTMENT, POOTHOL, THRISSUR., PIN - 680004 4 DEPUTY COMMISSIONER, TAXPAYER SERVICES DIVISION - VADAKKANCHERY, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR., PIN - 680004 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.21504/2023
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J U D G M E N T
The present writ petition under Article 226 of the Constit
The judgment continues below.
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