Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 21ST DAY OF MARCH 2023 / 30TH PHALGUNA, 1944 WP(C) NO. 9657 OF 2023 PETITIONER:
M/S GURUVAYUR HOTELS PVT. LTD., EAST NADA, GURUVAYUR, THRISSUR DISTRICT, REPRESENTED BY P. AJAY, EXECUTIVE DIRECTOR.
BY ADVS.
P.S.SOMAN T.RADHAMONY RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES, STATE GST DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR, PIN – 680004 DR.THUSHARA JAMES, SR.GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9657 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W. P. (C). No. 9657 of 2023 -------------------------------------------- Dated this the 21st day of March, 2023 JUDGMENT Admit. Government Pleader takes notice for respondents.
2.
The limited prayer in the 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.
In view of the limited prayer made, 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. The coercive steps for recovery pursuant to Ext.P4 notice shall be kept in abeyance till then.
Sd/- T.R. RAVI JUDGE Pn
WP(C) NO. 9657 OF 2023 3 APPENDIX OF WP(C) 9657/2023 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2020-21 DATED 18-07-2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21 DATED 12-08-2022 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 12-08-2022 Exhibit P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. A8-1069/2023 DATED 13-03-2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER