Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 19TH DAY OF DECEMBER 2022 / 28TH AGRAHAYANA, 1944 WP(C) NO. 41047 OF 2022 PETITIONER:
HOTEL NEW INDRAPRASTHA NAVAIKULAM, THIRUVANAMTHAPURAM REPRESENTED BY ITS MANAGING PARTNER .P.KARTHIKEYAN , PIN – 695101.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION.
ATTINGAL, PIN - 695101 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT.
TAXES TOWER, KILLIPPALAM THIRUVANAMTHAPURAM, PIN - 695002 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT.
TAXES TOWER, KILLIPPALAM, KARAMANA, THIRUVANAMTHAPURAM, PIN - 695002 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.41047/2022 -2- J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions of Kerala General Sales Tax Act, 1963 for assessment year 2020-21. Being aggrieved by that order of assessment the petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. Pending consideration of the matter by 2nd respondent, the petitioner has been served with Ext.P4 recovery notice. The petitioner prays that the 2nd respondent may be directed to consider and pass orders on Ext.P3 stay petition and till such time as orders are passed, further proceedings for recovery of amounts due under Ext.P1 order of assessment may be kept in abeyance.
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 the reliefs sought for in this writ petition, this writ petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition in accordance with law within 2 months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P3, any proceedings for recovery of amounts under Ext.P1 shall be kept in abeyance.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.41047/2022 -3- APPENDIX OF WP(C) 41047/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 28-09-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 03-11-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 03-11-2022 Exhibit P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 01-12-2022