Jawahar Tourist Home vs. The Deputy Commissioner-1
Held
The provided text only contains the case headers, parties, and a list of exhibits for multiple connected cases. The actual judgment content, including the Court's reasoning and decision, is missing from the provided document. Therefore, what the Court decided cannot be determined.
Facts
Multiple hotels and resorts challenged assessment orders and revenue recovery notices related to the levy of tax on liquor sales. The petitioners disputed the applicability of Kerala General Sales Tax (KGST) and the legality of SRO No. 297/2022, which was issued based on a Government Order and Cabinet decision.
Key Issues
The key legal issues, as inferred from the facts and exhibits, concern the legality of SRO No. 297/2022 and its basis, and the correct levy of tax (KGST vs. GST) on liquor sales by hotels and resorts.
Sections Cited
None (The judgment content is missing, so no specific CGST/SGST Act sections or Rules discussed by the Court are available.)
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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