M/S. Garuda Hotels vs. The State Tax Officer
Held
The provided text only contains the case headers, parties, and a list of exhibits, but the actual judgment content, including the court's reasoning and decision, is missing. Therefore, what the Court decided cannot be determined from this extract.
Facts
Multiple petitioners, primarily hotels and tourist homes, challenged assessment orders and revenue recovery notices issued by GST authorities. The cases appear to involve the application of various Government Orders (GO(MS) NO. 41/2020 TD, GO(MS) NO. 43/2020/TD) and SROs (SRO NO. 297/2022, SRO 325/2020) related to taxation, likely under GST regime. The specific details of the tax dispute are not elaborated in the provided text.
Key Issues
The key legal issues cannot be fully ascertained as the judgment's reasoning is absent. However, based on the exhibits, the cases likely concern the legality of GST assessment orders and revenue recovery proceedings under various state government notifications and orders.
Sections Cited
Section 7 (of the Kerala Revenue Recovery Act, as per Exhibit P7 of WP(C) 38944/2022)
AI-generated summary — verify with the full judgment below
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. 38944 OF 2022 PETITIONER/S:
M/S. QUEENS TOURIST HOME, QUEENS ROAD, BADAGARA, REPRESENTED BY ITS PARTNER MITHUN CHANDRAN, PIN - 673101
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 DEPUTY COMMISSIONER, SPECIAL CIRCLE- II, STATE GOODS AND SERVICE TAX DEPARTMENT, JAWAHAR NAGAR, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006 3 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006 4 STATE TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006
BY MOHAMED RAFIQ-SPL.GP
W.P.(C) Nos.38944/2022, 12742/2023, 19022/2023, 26073/2022, 26374/2023, 29365/2023, 31377/2022, 31572/2022, 31772/2022, 31959/2022, 32059/2022, 32623/
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