Mariya Shopping Complex PVT. LTD. vs. The Deputy Commissioner
Held
The provided text only contains the case headers, party details, and a list of exhibits for multiple connected writ petitions. The actual content of the judgment, detailing what the Court decided, is missing from the provided document.
Facts
Multiple hotels, resorts, and tourist homes challenged assessment orders and revenue recovery notices issued by the State Tax Department. These assessments appear to be based on various government orders and notifications, including SRO No. 297/2022, which the petitioners likely contested.
Key Issues
The key legal issues, based on the exhibits and parties, likely concern the legality, validity, or applicability of government orders and notifications (such as SRO No. 297/2022) leading to tax assessments and revenue recovery against hotels and resorts.
Sections Cited
None explicitly discussed in the provided text, as the judgment content is missing. The exhibits mention SRO No. 297/2022 and various Government Orders related to taxes.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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. 33654 OF 2022 PETITIONER/S:
PERIYAR RESORTS PVT. LTD. BHOOTHATHANKETTU, KOTHAMANGALAM, ERNAKULAM DISTRICT. REPRESENTED BY ITS DIRECTOR PHILOMINA KURIAKOSE., PIN - 686681
BY ADVS.RAHUL A.; S ANIL KUMAR (TRIVANDRUM); SABU C.J; M.RAJAGOPAL; APARNA ANIL; S.SHAINA; KIROSH RAJAN PONNAMBIL RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, KOTHAMANGALAM, ERNAKULAM DISTRICT., PIN - 686691 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 3 THE COMMISSIONER OF EXCISE KERALA, THIRUVANANTHAPURAM, PIN - 695033 OTHER PRESENT:
MR MUHAMED RAFEEQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, ALONG WITH WP(C).174/2023, 1467/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.33654/2022, 174/2023, 1467/2023, 24796/2022, 25738/2022, 26174/2022, 26674/2022, 26738/2022, 27947/2022, 28569/2022, 29643/2022, 29661/2022, 29666/2022,
The judgment continues below.
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