Vazhakkulam Hotels And Resorts PVT. LTD. vs. State Of Kerala
Held
The provided text only contains the case headers and a list of exhibits for multiple connected writ petitions. It does not include the body of the judgment, which would detail the Court's reasoning and decision. Therefore, the specific holding of the Court cannot be ascertained from the given information.
Facts
The petitioners, various hotels and resorts, challenged assessment orders issued by the State Goods and Service Tax Department for the assessment year 2020-2021. The dispute appears to involve the applicability of certain Government Orders (GO(MS) NO. 41/2020 TD and SRO NO. 297/2022) and a cabinet decision, leading to revenue recovery notices.
Key Issues
The key legal issues likely concern the validity and applicability of the assessment orders for AY 2020-2021, particularly in light of Government Orders GO(MS) NO. 41/2020 TD and SRO NO. 297/2022, and whether the revenue recovery notices are sustainable.
Sections Cited
None
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. 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
The judgment continues below.
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