M/S. Hamilton Residency PVT LTD vs. Deputy Commissioner
Held
The High Court directed the second respondent (Joint Commissioner (Appeals)) to decide the petitioner's appeal or, if not possible, the stay application within one month. All further proceedings pursuant to the revenue recovery notice were stayed until a decision is taken.
Facts
The petitioner, a bar-attached hotel, received an assessment order for the year 2021-22 demanding tax and interest. Despite filing an appeal and a stay application, no decision was taken by the appellate authority, leading to the issuance of a revenue recovery notice.
Key Issues
The key issues were the delay by the appellate authority in deciding the appeal and stay application against an assessment order, and the subsequent initiation of revenue recovery proceedings without a decision on the stay application.
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 TUESDAY, THE 31ST DAY OF OCTOBER 2023 / 9TH KARTHIKA, 1945 WP(C) NO. 35820 OF 2023 PETITIONER/S: M/S. HAMILTON RESIDENCY PVT LTD RP-1/398, A.M. ROAD, KURUPPAMPADY, PERUMBAVOOR, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, GEAYACHAN PAUL, S/O. PAUL, AGED 67 YEARS, RESIDING AT NEDUMKANDATHIL, THOTTUVA, PERUMBAVOOR, KOOVAPPADY, KODANAD, ERNAKULAM., PIN - 683545 BY ADVS. K.J.ABRAHAM AKHIL SHAJI NIKHIL JOHN RESPONDENT/S: 1 DEPUTY COMMISSIONER TPS DIVISION, STATE GST DEPARTMENT, MINI CIVIL STATION, MUVATTUPUZHA, PIN – 686639. 2 JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, BAZAR ROAD, MATTANCHERRY, KOCHI, PIN - 682002 3 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY) TAX PAYER SERVICES, STATE GST DEPARTMENT, MINI CIVIL STATION, ALUV, PIN - 683101 OTHER PRESENT: SMT.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 35820 OF 2023 2 J U D G M E N T The present writ petition has been filed with the following prayers: i. To issue a writ of certiorari or any o
The judgment continues below.
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