Vmgr Hotels And Resorts Private Limited vs. State Of Kerala
Held
The provided text only contains the case headers, party details, and lists of exhibits for multiple connected cases. The actual decision or reasoning of the Court is not present in the provided document.
Facts
Multiple hotels and resorts challenged assessment orders and revenue recovery notices for the assessment year 2020-21 (KGST). The dispute appears to stem from the application of Government Orders (G.O.(MS) No. 41/2020/TAXES and G.O.(M.S) No.43/2020/TAXES) and SRO No. 297/2022 (G.O.(P) No. 26/2022/TAXES).
Key Issues
The key legal issues likely concern the validity of tax assessments for hotels/resorts for the 2020-21 period, specifically regarding the interpretation and application of various government orders and SROs related to tax liabilities.
Sections Cited
SRO No. 297/2022
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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,
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