Evm Motels PVT. LTD. vs. The Assistant Commissioner
Held
The provided text only contains the case details and a list of exhibits, but the actual judgment content, including the court's reasoning and decision, is missing. Therefore, it is not possible to determine what the Court held.
Facts
Multiple petitioners, primarily resorts and hotels, challenged assessment orders and revenue recovery notices issued by the State Tax Department. These challenges appear to stem from the application of various Government Orders and Notifications, including SRO No. 297/2022 and G.O.(MS) No. 41/2020/TD, which likely impacted their GST liability, possibly related to parcel sales or other operational aspects.
Key Issues
The key legal issues likely involve the legality and applicability of various government orders and notifications (e.g., SRO 297/2022) in determining the GST liability of hotels and resorts, leading to the impugned assessment orders and revenue recovery proceedings.
Sections Cited
Not ascertainable from the provided text, as the judgment's reasoning and discussion of specific statutory provisions are absent. The exhibits refer to SRO No. 297/2022 and G.O.(MS) No. 41/2020/TD, which are notifications/orders, not sections of the CGST/SGST Act.
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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