Judgment
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:
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J U D G M E N T
The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs:
“i) Call for the entire records leading to Ext.P8 order and quash the same by issuing a writ in nature of certiorari or any other appropriate writ, order or direction;
(ii) To issue a writ in the nature of mandamus or any other appropriate writ or order, directing the 4th respondent to allow the petitioner to get the benefits of the amnesty scheme as provided in Ext.P6 & P7;
(iii) To pass such other orders as this Hon’ble Court may deem justified in the facts and circumstances of the case;
(iv) To hear this Writ Petition along with WP(C) No.29040 of 2022 and connected cases, pending before this Hon'ble Court on similar set of facts;
AND ( v) To award the cost of this proceedings to the petitioner;”
2.
Ms Rasmitha Ramachandran, learned Government Pleader does not dispute that the subject matter of the writ
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petition is covered by the decisions of this Court in W.P.(C) No.
32408/2023 and connected cases dated 30.11.2023 and R.P. No.
81/2024 and connected cases dated 05.02.2024.
3.
By adopting the conclusions recorded in the judgment dated 30.11.2023 in W.P.(C) No.32408/2023 and Order dated 05.04.2024 in R.P. No.81/2024 and connected cases, this writ petition stands allowed.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 21504/2023
PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ANNUAL RETURN IN FORM NO.10, SUBMITTED BEFORE 4TH RESPONDENT, BY THE PETITIONER FIRM WITH PROOF OF PAYMENT OF TURNOVER TAX UNDER KGST, FOR THE YEAR 2021-22.
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 KERALA STATE DATED 11.03.2022.
Exhibit P4 TRUE COPY OF THE CIRCULAR NO.10/2020 DATED 20.11.2020 ISSUED BY 2ND RESPONDENT.
Exhibit P5 TRUE COPY OF THE RELEVANT EXTRACT OF THE KERALA FINANCE BILL, 2022.
Exhibit P6 TRUE COPY OF THE CIRCULAR NO.4/2022 DATED 25.03.2022.
Exhibit P7 TRUE COPY OF THE CIRCULAR NO.5/2022 DATED 25.03.2022.
Exhibit P8 TRUE COPY OF THE ASSESSMENT ORDER NO.32081278296/2021-22 DATED 21.06.2023 COMPLETED BY 4TH RESPONDENT UNDER THE KGST ACT, FOR 2021-22, WITHOUT A PRE ASSESSMENT NOTICE.
Exhibit P9 TRUE COPY OF THE INTERIM ORDER DATED 06.09.2022 IN W.P(C).29040 OF 2022, AGAINST CHALLENGE MADE FOR PREVIOUS YEAR OF PETITIONER.