Pushpak Grande vs. State Of Kerala
Held
The provided judgment extract only contains the case headers and list of exhibits. The actual decision or reasoning of the Court is not available in the provided text.
Facts
Multiple petitioners, primarily hotels and resorts, challenged assessment orders for the assessment year 2020-2021 and subsequent revenue recovery notices. The dispute appears to involve the application of Government Order GO(MS) No. 41/2020 TD and SRO No. 297/2022, potentially related to tax liabilities under the GST regime.
Key Issues
The key legal issue, though not explicitly stated in the provided text, likely concerns the legality and applicability of the assessment orders for AY 2020-2021, particularly in light of Government Order GO(MS) No. 41/2020 TD and SRO No. 297/2022, and the validity of subsequent revenue recovery proceedings.
Sections Cited
SRO No. 297/2022
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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. 37726 OF 2022 PETITIONER/S:
HARBOUR HOTELS, 20/219 A, NEAR MALIANKARA BRIDGE, VADAKKEKKARA, NORTH PARAVUR, KERALA REPRESENTED BY ITS MANAGING PARTNER - SHAILA GOPINATHAN, PIN - 683516
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 STATE TAX OFFICER-1, STATE GOODS AND SERVICE TAX DEPARTMENT NORTH PARAVUR P.O, ERNAKULAM, PIN - 683513 3 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, PALARIVATTOM P.O, ERNAKULAM, PIN - 682015 4 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY P.O, ERNAKULUM, PIN - 682002 OTHER PRESENT:
MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).1639/2023, 1962/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED T
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