Hotel Malayoram Gateway PVT. LTD. vs. State Of Kerala
Held
The provided text only contains the case titles, parties, and a list of exhibits. The actual body of the judgment, detailing the Court's reasoning and decision, is missing from the provided document. Therefore, what the Court decided cannot be ascertained.
Facts
Multiple petitioners, primarily hotels and tourist homes, challenged assessment orders and revenue recovery notices issued by the State Goods and Service Tax Department. The challenges appear to relate to specific Government Orders (GO(MS) NO. 41/2020 TD, GO(MS) NO. 43/2020/TD) and SROs (SRO NO. 297/2022, SRO 325/2020) concerning GST, as evidenced by the exhibits.
Key Issues
The key legal issues, based on the exhibits, likely involve the validity of GST assessment orders and revenue recovery proceedings in light of various government notifications and orders, particularly SRO No. 297/2022.
Sections Cited
None. The judgment text, which would discuss specific sections, is missing. The exhibits refer to Government Orders and SROs but not specific CGST/SGST Act sections or Rules.
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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