M/S. Hotel Sasthapuri vs. State Of Kerala
Held
The core judgment text containing the Court's decision and reasoning has been omitted from the provided document. Therefore, the specific holding of the Court cannot be determined.
Facts
The petitioners, including M/s. Queens Tourist Home and Hotel Bekal Palace, filed multiple writ petitions challenging assessment orders and subsequent revenue recovery notices related to GST/KGST. They relied on various Government Orders, SROs, budget speeches, and cabinet decisions to dispute the tax demands.
Key Issues
The key legal issues, though not explicitly stated in the truncated judgment, likely concern the validity of GST/KGST assessment orders and revenue recovery proceedings in light of specific government notifications and policies.
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 THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 38944 OF 2022 PETITIONER/S:
M/S. QUEENS TOURIST HOME, QUEENS ROAD, BADAGARA, REPRESENTED BY ITS PARTNER MITHUN CHANDRAN, PIN - 673101
BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI KALLIYANI KRISHNA B.
RESPONDENT/S:
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- II, STATE GOODS AND SERVICE TAX DEPARTMENT, JAWAHAR NAGAR, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006 3 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006 4 STATE TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006
BY MOHAMED RAFIQ-SPL.GP
W.P.(C) Nos.38944/2022, 12742/2023, 19022/2023, 26073/2022, 26374/2023, 29365/2023, 31377/2022, 31572/2022, 31772/2022, 31959/2022, 32059/2022, 32623/
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.