Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 15TH DAY OF FEBRUARY 2023 / 26TH MAGHA, 1944 WP(C) NO. 4970 OF 2023 PETITIONER:
HOTEL KRITHIKA INTERNATIONAL VIZHINJAM, THIRUVANANTHAPURAM, PIN - 695042 REPRESENTED BY ITS PROPRIETOR, B. SURENDRA DAS.
BY ADVS.
RAHUL A.
SABU C.J S.ANIL KUMAR (TRIVANDRUM) M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE DEPUTY COMMISSIONER-IV SPECIAL CIRCLE, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 DR. THUSHARA JAMES, SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4970 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W. P. (C). No. 4970 of 2023 -------------------------------------------- Dated this the 15th day of February, 2023 JUDGMENT Admit. Senior 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 Exts.P2 to P2(b) appeals filed against Exts.P1 to P1(b) assessment orders and Exts.P3 to P3(b) stay petitions.
In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Exts.P2 to P2(b) appeals and Exts.P3 to P3(b) stay petitions and hear and dispose of the stay petitions within two months. The coercive steps for recovery shall be kept in abeyance till then.
Sd/- T.R. RAVI
JUDGE Pn
WP(C) NO. 4970 OF 2023 3 APPENDIX OF WP(C) 4970/2023 PETITIONER'S EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 25-11-2021 FOR THE YEAR 2017-2018 Exhibit P1(a) A COPY OF THE ASSESSMENT ORDER DATED 25-11-2021 FOR THE YEAR 2018-2019 Exhibit P1(b) A COPY OF THE ASSESSMENT ORDER DATED 28-02-2022 FOR THE YEAR 2019-2020 Exhibit P2 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1 ORDER FOR THE YEAR 2017-18 Exhibit P2(a) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(A) ORDER FOR THE YEAR 2018-19 Exhibit P2(b) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(B) ORDER FOR THE YEAR 2019-20 Exhibit P3 A COPY OF THE STAY PETITION FILED IN EXT.P2 APPEAL Exhibit P3(a) A COPY OF THE STAY PETITION FILED IN EXT.P2(A) APPEAL Exhibit P3(b) A COPY OF THE STAY PETITION FILED IN EXT.P2(B) APPEAL