Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 20TH DAY OF OCTOBER 2023 / 28TH ASWINA, 1945 WP(C) NO. 30883 OF 2022 PETITIONER:
M/S. RAMADA, AGED 40 YEARS PUNNAMADA, ALAPPUZHA -685 612 REPRESENTED THROUGH THE AUTHORIZED SIGNATORY BONNY ALOYSIUS BY ADV P.N.DAMODARAN NAMBOODIRI RESPONDENTS:
1 THE STATE TAX OFFICER (INT), SQUAD NO.1, STATE GST DEPARTMENT, ALAPPUZHA, PIN – 688 001.
2 THE STATE TAX OFFICER (LT), STATE GST DEPARTMENT, LUXURY TAX BSNL BHAVAN, HEAD POST OFFICE, ALAPPUZHA -688 001, PIN – 688 001.
3 THE JOINT COMMISSIONER, STATE GST DEPARTMENT, ALAPPUZHA, PIN – 688 001.
4 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, ASHRAMAM, KOLLAM -691002, PIN – 691 002.
5 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, 4TH FLOOR, CIVIL STATION, ANNEXE BUILDING, EAST OF TOWN SQUARE, ALAPPUZHA 688 013, PIN – 688 013.
OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30883 OF 2022 2 DINESH KUMAR SINGH, J.
-------------------------------------------- WP(C) NO. 30883 OF 2022 -------------------------------------------- Dated this the 20th day of October, 2023 J U D G M E N T 1.
The present writ petition has been filed by the petitioner for the following reliefs.
“(i) To call for entire records leading to Ext.P17 to P19 orders passed by the 2nd respondent and quash the same by issuing a Writ of Certiorari or appropriate writ or order or direction;
(ii) to pass such other orders as this Hon.ble Court may deem justified in the facts and circumstances of the case;
& (iii) to award the cost of this proceedings to the petitioner;
(iv) to dispense with the translation of vernacular documents.” 2.
When there is a remedy by appeal, this
WP(C) NO. 30883 OF 2022 3 Court would not like to examine the assessing order.
3.
Therefore, the present writ petition is dismissed with liberty to the petitioner to approach appropriate authority to avail the statutory remedy available to him.
Sd/- DINESH KUMAR SINGH JUDGE rpr
WP(C) NO. 30883 OF 2022 4 APPENDIX OF WP(C) 30883/2022 PETITIONER’S EXHIBITS Exhibit P 1 TRUE COPY OF THE PENALTY ORDER NO. CR.1 /2018-19(2015-16) FOR THE YEAR 2015-16, DATED 22.04.2019 U/S.17(A) OF KERALA TAX ON LUXURIES ACT ISSUED BY THE 1 ST RESPONDENT TO THE PETITIONER.
Exhibit P 2 TRUE COPY OF THE PENALTY ORDER NO. CR.1 / 2018-19(2016-17) FOR THE YEAR 2016-17,DATED 22.04.2019 U/S.17(A) OF KERALA TAX ON LUXURIES ACT ISSUED BY THE 1 ST RESPONDENT TO THE PETITIONER Exhibit P 3 TRUE COPY OF THE PENALTY ORDER NO. CR.1/ 2018-19(2017-18) FOR THE YEAR 2017-18 DATED 22.04.2019 U/S.17(A) OF KERALA TAR ON LUXURIES ACT ISSUED BY THE 1 ST RESPONDENT TO THE PETITIONER Exhibit P 4 TRUE COPY OF THE COMMON APPELLATE ORDER IN APPEAL NOS. KLT(ALPY).86/ 19, 87/ 19 & 88/ 19 FOR THE YEARS 2015-16, 2016-17 & 2017-18 DATED 30.11.2020 ISSUED BY THE 4TH RESPONDENT Exhibit P 5 TRUE COPY OF THE ORDER DATED 23.11.2021 BEARING NO.CR.1 /2018-19(2015-16), FOR THE YEAR 2015-16 ISSUED BY THE 1 ST RESPONDENT TO THE PETITIONER Exhibit P 6 TRUE COPY OF THE ORDER DATED 23.11.2021 BEARING NO. CR.1 / 2018-19 (2016-17) FOR THE YEAR 2016-17 ISSUED BY THE 1 ST RESPONDENT TO THE PETITIONER.
Exhibit P 7 TRUE COPY OF THE ORDER DATED 23.11.2021 BEARING NO.CR.1 /2018-19 (2017-18) FOR THE YEAR 2017-18 ISSUED BY THE 1 ST RESPONDENT TO THE PETITIONER Exhibit P 8 TRUE COPY OF THE INTERIM ORDER DATED 12.01.2022 IN W.P(C).189/2022 PASSED BY THIS HON'BLE COURT.
Exhibit P 9 TRUE COPY OF THE ASSESSMENT ORDER NO.32042568442/2015-16 DATED 16.10.2019 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit P 10 TRUE COPY OF THE ASSESSMENT ORDER NO.LT/32042568442/ 16-17 DATED 28.10.2020 FOR
WP(C) NO. 30883 OF 2022 5 THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit P11 TRUE COPY OF THE ASSESSMENT ORDER NO.LT/32042568442/ 17-18 DATED 27.10.2020 FOR THE YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit- P 12 TRUE COPY OF THE ORDER DATED 31.12.2020 IN KLTA (ALPY) 151 /2019 FOR THE YEAR 2015-16 ISSUED BY THE 4TH RESPONDENT Exhibit P13 TRUE COPY OF THE ORDER DATED 29.04.2021 IN KLTA (ALPY) 03/2021 FOR THE YEAR 2016-17 ISSUED BY THE 4TH RESPONDENT Exhibit P14 TRUE COPY OF THE ORDER DATED 29.04.2021 IN KLTA (ALPY) 04/2021 FOR THE YEAR 2017-18 ISSUED BY THE 4TH RESPONDENT Exhibit P 15 TRUE COPY OF THE ORDER DATED 18.03.2021 BEARING NO.32042568442/ 15-16(MODIFIED) ISSUED BY THE 2ND RESPONDENT BY THE PETITIONER Exhibit P 16 TRUE COPY OF THE ORDER IN INTP NO.01/2021(STAY) IN T.A(LTA) NO.02/2021 ON THE FILES OF KVAT/ AGRICULTURAL INCOME TEN AND SALES TAR APPELLATE AUTHORITY, ADDL.
BENCH KOTTAYAM.
Exhibit P 17 TRUE COPY OF THE ORDER NO.32042568442 /2015- 16 DATED 21.02.2022 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit P 18 TRUE COPY OF THE ORDER 32042568442 /2016-17 DATED 21.02.2022 FOR THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P 19 TRUE COPY OF THE ORDER 32042568442 /2017-18 DATED 21.02.2022 FOR THE YEAR 2017-18. ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.