Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 12TH DAY OF DECEMBER 2023 / 21ST AGRAHAYANA, 1945 WP(C) NO. 40801 OF 2023 PETITIONER:
M/S.HOTEL RAMADA NEHRU TROPHY FINISHING POINT, PUNNAMADA, ALAPPUZHA REPRESENTED BY ITS AUTHORISED SIGNATORY BONNY ALOYSIUS, PIN - 685612 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 (R.R) STATE GST DEPARTMENT, ALAPPUZHA, PIN - 688001 OTHER PRESENT:
GOVT.PLEADER SMT.JASMINE M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 40801 OF 2023 2 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext P2 appeal and Ext P3 stay petition, expeditiously and until such time, to stay further proceedings pursuant to Ext P1 assessment order.
2. The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext.
P2 appeal before the second respondent. Along with Ext.P2 appeal, they have also preferred Ext P3 stay petition. The petitioner is apprehensive that during the pendency of Exts.P2 and P3, the respondents may enforce Ext.P1 assessment order. Hence, the writ petition.
3. Heard; Sri.P.N.Damodaran Namboodiri, the learned counsel appearing for the petitioner and Smt.Jasmine M.M., the learned Government Pleader appearing for the respondents.
WP(C) NO. 40801 OF 2023 3 4. Having considered the pleadings and materials on record and taking note of the fact that Ext P3 stay petition is pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner:
(i) The second respondent is directed to consider and dispose of Ext P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) Needless to mention that, if the second respondent proposes to pass any conditional order of stay, he shall state the reasons for the same.
(iii) Until such time orders are passed on Ext P3 stay petition, all further proceedings pursuant to Ext P1 assessment order shall stand deferred.
Sd/-C.S.DIAS ma/12.12.2023 JUDGE
WP(C) NO. 40801 OF 2023 4 APPENDIX OF WP(C) 40801/2023 PETITIONER EXHIBITS Exhibit -P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32041360304/2021-22/KGST DATED 17.10.2023 FOR THE YEAR 2021-22 U/S.17(3) OF KGST ACT 1963 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit -P2 . TRUE COPY OF THE FIRST APPEAL DATED 29.11.2023 FOR THE YEAR 2021-22 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit -P3 TRUE COPY OF THE STAY PETITION DATED 29.11.2023 FOR THE YEAR 2021-22 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.