Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945 WP(C) NO. 13168 OF 2023 PETITIONER:
ODAYAM BEACH RETREAT PVT. LTD.
EDAVA, ODAYAM, VARKALA, THIRUVANANTHAPURAM.
REPRESENTED BY ITS DIRECTOR, THILAKAN V.S., PIN – 695 141 BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE STATE TAX OFFICER - 2 OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM., PIN – 695 002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN – 695 002 3 THE DEPUTY TAHSILDAR VARKALA TALUK, VARKALA, THIRUVANANTHAPURAM., PIN – 695 141 SMT. RASHMITA R. CHANDRAN, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13168 OF 2023 2 T.R.RAVI, J.
---------------------------------------- WP (C) No.13168 of 2023 ------------------------------------------- Dated this the 12th day of April, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.
2. The limited prayer in this writ petition is for a direction to the 2nd respondent to dispose of Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition.
3. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Ext.P2 appeal and Ext.P3 stay petition and hear and dispose of the stay petition within two months from the date of receipt of a copy of this judgment. The coercive steps for recovery shall be kept in abeyance till then.
Sd/- T.R.RAVI sn JUDGE
WP(C) NO. 13168 OF 2023 3 APPENDIX OF WP(C) 13168/2023 PETITIONER'S EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 23-11- 2020 ISSUED BY THE 1ST RESPONDENT UNDER THE ACT FOR THE YEAR 2016-17.
Exhibit P2 A COPY OF THE APPEAL MEMORANDUM DATED 30-03- 2023 FILED AGAINST EXT.P1 ORDER.
Exhibit P3 A COPY OF THE STAY PETITION DATED 30-03-2023 FILED IN EXT.P2 APPEAL Exhibit P4 A COPY OF THE DEMAND NOTICE DATED 18-07-2022 ISSUED BY THE 3RD RESPONDENT.
RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE