M/S. Vintage Residency vs. State Of Kerala
Held
The actual judgment content, including the Court's decision and reasoning, is omitted from the provided text. Therefore, it is not possible to determine what the Court decided.
Facts
The provided text only contains the header, list of parties, and exhibits for multiple connected writ petitions. It indicates that the petitioners, various hotels and tourist homes, challenged assessment orders and revenue recovery notices issued by the State Goods and Service Tax Department for the assessment year 2020-2021, referencing specific Government Orders and SROs.
Key Issues
The key legal issues, based on the exhibits, likely concern the validity of assessment orders and revenue recovery notices, potentially challenging the interpretation or application of Government Orders (GO(MS) NO. 41/2020 TD) and SROs (SRO NO. 297/2022) related to GST liability for the assessment year 2020-2021.
Sections Cited
The provided text does not contain the judgment's discussion of specific CGST/SGST Act sections or Rules. It only lists a 'Revenue Recovery Notice issued under Section 7 of the Kerala Revenue Recovery Act' as an exhibit, which is not a GST Act provision.
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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