Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 23RD DAY OF DECEMBER 2022 / 2ND POUSHA, 1944 WP(C) NO. 42212 OF 2022 PETITIONER/S:
M/S. HOTEL INDRAPRASTHA (FORMERLY - HOTEL SUN BEAM) ATTAKULANGARA THIRUVANAMTHAPURAM-695 023 REPRESENTED BY ITS MANAGING PARTNER K.P.INDRABALAN , PIN - 695023 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S:
1 THE DEPUTY COMMISSIONER (SPECIAL CIRCLE) STATE GST DEPARTMENT, TAXES TOWER, KILLIPPALLAM THIRUVANAMTHAPURAM, PIN - 695002 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT.
TAXES TOWER KILLIPPALAM THIRUVANAMTHAPURAM , PIN - 695002 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT.
TAXES TOWER KILLIPPALAM THIRUVANAMTHAPURAM , PIN - 695002 Smt. Thushara James, SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42212 OF 2022 2 JUDGMENT
Petitioner suffered Ext.P1 order of assessment under the provisions of the KGST Act. Petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. Pending consideration of the stay petition by the 2nd respondent, petitioner is faced with Ext.P4 notice under the provisions of the Kerala Revenue Recovery Act, proposing to recover the amounts due under Ext.P1 order of assessment. Petitioner prays that the proceedings for recovery may be kept in abeyance pending consideration of the stay petition by the first appellate authority.
2.
Heard the learned Senior Government pleader also.
3.
Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for in the writ petition, the writ petition will stand disposed of, directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed in Ext.P2 appeal, within two months from the date of receipt of a certified copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner in respect of Ext.P1
WP(C) NO. 42212 OF 2022 3 order of assessment, shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 42212 OF 2022 4 APPENDIX OF WP(C) 42212/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 28-05-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02-06-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02-06-2022 Exhibit P4 COPY OF REVENUE RECOVERY NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 09-12-2022