Judgment
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 other appropriate writ, order or direction under Article 226 of the Constitution of India, quashing the Exhibit Pl assessment order for the year 2021-22 of the 1st Respondent herein, by demanding to remit disputed tax and interest from the petitioner as illegal, arbitrary, and without jurisdiction, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice.
ii. To issue a writ of mandamus, or any other appropriate writ, order or direction under Article 226 of the Constitution of India, to dispose Exhibit P3 appeal and Exhibit P4 stay petition pending before the 2nd respondent herein, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice;
iii. To stay all further proceedings pursuant to Exhibit P4 revenue recovery notice issued by the 3rd respondent, iv. To grant such other reliefs as this Hon'ble court may deem fit and proper; and v. Allow this Writ Petition with cost.”
WP(C) NO. 35820 OF 2023 3 2.
The petitioner is a registered dealer under the Kerala General Sales Tax Act, 1963 and is conducting business of bar attached hotel having FL-3 licence under the Abkari Act. As per the terms of the licence, the petitioner is permitted to sell foreign liquor, including Indian Made Foreign Liquor, within the premises of the hotel in peg measure. An assessment order dated 24.8.2023, Ext.P1, came to be passed assessing the tax due, including interest etc., at Rs.21,85,818/-.
Against the said assessment order, the petitioner has filed appeal, Ext.P2, before the second respondent, along with an application for stay, Ext.P3. However, till date, no decision has been taken either in the appeal or in the application for say. In the meantime, the petitioner has been issued revenue recovery notice, Ext.P4. Learned counsel for the petitioner submits that the second respondent may be directed to decide the appeal in
WP(C) NO. 35820 OF 2023 4 a time bound manner and if it is not possible, at least, to decide the stay application.
3.
Considering the facts of the case and the arguments advanced by both sides, the present writ petition is disposed of with a direction to the second respondent to decide the appeal, Ext.P2, in accordance with law, within a period of one month from today; and if it is not possible to decide the appeal within a period of one month as above, at least, the application for stay, Ext.P3, be decided within the said period of one month. Till a decision is taken within the aforesaid period of one month as above, Ext.P4 demand notice shall not be given effect to.
Pending interlocutory application, if any, in the writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 35820 OF 2023 5 APPENDIX OF WP(C) 35820/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151360194/21-22 DATED 24.08.2023 PASSED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.30 DATED 18.09.2023 FILED BEFORE THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY IN FORM NO.31 C DATED 18.09.2023 FILED BEFORE THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DC(A)RR NO.
B3-3069/2023 DATED 18.10.2023 IN FORM NO-1 UNDER THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT