Kallada Hotels & Resorts vs. State Of Kerala
Held
The Court held that the assessment orders and revenue recovery notices were unsustainable as they were issued based on a government order that was later superseded. It also found that the authorities had not properly considered the objections raised by the petitioners. The Court directed the authorities to reconsider the matter.
Facts
The petitioners are businesses challenging assessment orders and revenue recovery notices issued under the GST regime. They argue that the impugned orders and notices are based on a government order that was subsequently superseded and that the authorities failed to consider their objections. The court noted that similar matters were pending before it.
Key Issues
Whether assessment orders and revenue recovery notices based on a superseded government order are valid. Whether the authorities properly considered the objections of the assessees.
Sections Cited
Section 7
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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