Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 21ST DAY OF DECEMBER 2023 / 30TH AGRAHAYANA, 1945 WP(C) NO. 42755 OF 2023 PETITIONER/S:
M/S.RAMADA AGED 44 YEARS PUNNAMADA, ALAPPUZHA REPRESENTED BY ITS AUTHORIZED SIGNATORY BONNY ALOYSIUS, PIN - 685612 BY ADVS.
P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENT/S:
1 STATE TAX OFFICER (LT) LUXURY TAX BSNL BHAVAN, HEAD POST OFFICE ROAD, STATE GST DEPARTMENT, ALAPPUZHA, PIN - 688001 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, 1ST FLOOR, CIVIL STATION, COLLECTORATE.P.O, KOTTAYAM, PIN - 686002 3 THE STATE TAX OFFICER (ARREAR RECOVERY) O/O THE JOINT COMMISSIONER TAX PAYERS SERVICES, STATE GST DEPARTMENT, ALAPPUZHA, PIN - 688001 OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42755 OF 2023 2 JUDGMENT Dated this the 21st day of December,2023 This is the second writ petition filed by the petitioner before this court on the same subject matter. Earlier the petitioner has approached this court by filing W.P(C) No. 30883/2022, wherein the petitioner had challenged the assessment order. However, this court did not find any ground to entertain the writ petition against the assessment order in which the petitioner was given liberty to approach the appropriate authority to avail the statutory remedy against the assessment orders.
2.Now the petitioner has filed appeal along with the stay petition and application for condonation of delay in filing the appeal. While the appeal and applications are pending, the petitioner has been served with recovery notices in Ext.P7 series.
3.Learned counsel for the petitioner submitted that the 2nd respondent may be directed to dispose of the application for condoning the delay and stay petition expeditiously and till the disposal of the stay petition, Ext.P7series of the revenue recovery notices should be kept in abeyance.
I find no ground to grant such a relief as this court would not exercise the parallel jurisdiction with the appellate authority against the assessment order. Thus the present writ petition is
WP(C) NO. 42755 OF 2023 3 disposed of, by directing the 2nd respondent to consider the applications for condoning the delay for filing the appeal as well as the stay application, expeditiously in accordance with the law, preferably within a period of two months.
Sd/- DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 42755 OF 2023 4 APPENDIX OF WP(C) 42755/2023 PETITIONER EXHIBITS Exhibit -P1 TRUE COPY OF THE JUDGMENT DATED 20.10.2023 IN W.P.(C).NO.189/2022.
Exhibit -P2 TRUE COPY OF THE JUDGMENT DATED 20.10.2023 IN W.P.(C).NO. 30883/2022.
Exhibit -P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32042568442/2015-16 DATED 21.02.2022 FOR THE YEAR 2015-16 U/S.6(5) OF KERALA TAX ON LUXURIES ACT, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER .
Exhibit -P3A TRUE COPY OF THE ASSESSMENT ORDER NO.32042568442/ 2016-17 DATED 21.02.2022 FOR THE YEAR 2016-17 U/S.6(5) OF KERALA TAX ON LUXURIES ACT, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit -P3B TRUE COPY OF THE ASSESSMENT ORDER NO.
32042568442/2017-18 DATED 21.02.2022 FOR THE YEAR 2017-18 U/S.6(5) OF KERALA TAX ON LUXURIES ACT, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit -P4 TRUE COPY OF THE FIRST APPEAL DATED 17.11.2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16.
Exhibit -P4A TRUE COPY OF THE FIRST APPEAL DATED 17.11.2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17.
Exhibit -P4B TRUE COPY OF THE FIRST APPEAL DATED 17.11.2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18.
Exhibit -P5 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 17.11.2023 FOR THE YEAR 2015-16.
Exhibit -P5A TRUE COPY OF THE DELAY CONDONATION PETITION DATED 17.11.2023 FOR THE YEAR 2016-17.
Exhibit -P5B TRUE COPY OF THE DELAY CONDONATION PETITION DATED 17.11.2023 FOR THE YEAR 2017-18.
Exhibit -P6 TRUE COPY OF THE STAY PETITION DATED 17.11.2023 FOR THE YEAR 2015-16.
Exhibit -P6A TRUE COPY OF THE STAY PETITION DATED 17.11.2023 FOR THE YEAR 2016-17.
Exhibit -P6B TRUE COPY OF THE STAY PETITION DATED
WP(C) NO. 42755 OF 2023 5 17.11.2023 FOR THE YEAR 2017-18.
Exhibit - P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO:A13/23-24/35 RRC.NO.09/23-24 FOR THE YEAR 2015-16 DATED 06-12-2023 ISSUED BY THE 3RD RESPONDENT.
Exhibit -P7A TRUE COPY OF THE REVENUE RECOVERY NOTICE NO:A13/23-247/36 RRC.NO.10/23-24 FOR THE YEAR 2016-17 DATED 06-12-2023 ISSUED BY THE 3RD RESPONDENT.
Exhibit - P7B TRUE COPY OF THE REVENUE RECOVERY NOTICE NO:A13/23-24/37 RRC.NO.11/23-24 FOR THE YEAR 2017-18 DATED 06-12-2023 ISSUED BY THE 3RD RESPONDENT.