Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945 WP(C) NO. 19151 OF 2023 PETITIONER:
M/S. HOTEL SANYO, KURAVILANGAD, KOTTAYAM DISTRICT REPRESENTED BY JOSEPH VINCENT, MANAGING PARTNER, AGED 85 YEARS, PIN – 686633 BY ADVS.P.S.SOMAN T.RADHAMONY RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS & SERVICE TAX DEPARTMENT, COLLECTORATE P.O., KOTTAYAM, PIN – 686002 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM, PIN – 686001 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES, STATE GST DEPARTMENT, COLLECTORATE P.O., KOTTAYAM, PIN – 686002 G.P. SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dated this the 13th day of June 2023 The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition, expeditiously and until such time, to defer all further proceedings pursuant to Exts.P1 and P4.
2.
The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext.P2 appeal along with Ext.P3 stay petition before the second respondent on 10.10.2022. Notwithstanding the pendency of Exts.P2 & P3, the third respondent has now issued Ext.P4 revenue recovery notice. Hence, the writ petition.
3.
Heard; Sri. P.S.Somanpulladan, the learned counsel appearing for the petitioner and Smt.Thushara James, the learned senior Government Pleader appearing for the respondents.
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4.
Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 stay petition is pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner:
(i) The second respondent is directed to consider and dispose of Ext.P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) Needless to mention that, if the second respondent proposes to pass any conditional order of stay, he shall state reasons for the same.
(iii) Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Exts.P1 & P4 shall stand deferred.
SD/- C.S.DIAS JUDGE jes
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APPENDIX OF WP(C) 19151/2023 PETITIONER’S EXHIBITS:
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2020-21 DATED 22-08-2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit p2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21 DATED 10-10-2022 Exhibit p3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 10-10-2022 Exhibit P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. 32051149582 DATED 03-06-2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER