Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 28TH DAY OF NOVEMBER 2022 / 7TH AGRAHAYANA, 1944 WP(C) NO. 38163 OF 2022 PETITIONER:
FLAIR HOTELS AND RESORTS PVT. LTD.
ADUKKATH -P.O, KUTTIADY, KOZHIKODE - 673508, REPRESENTED BY ITS MANAGING DIRECTOR SRI. SUNOJ KURIYAN, PIN - 673508 BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS:
1 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE -II, STATE GST COMPLEX ERANHIPALAM, KOZHIKODE, PIN - 673006 2 THE JOINT COMMISSIONER [APPEALS], STATE GOODS AND SERVICES TAX DEPARTMENT NIRMAL ARCADE, ERANHIPALAM (PO), KOZHIKODE, PIN – 673006.
3 THE STATE TAX OFFICER (RECOVERY) O/O THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GST COMPLEX, ERANHIPALAM, KOZHIKODE -, PIN – 673006.
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.38163/2022 -2- J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala General Sales Tax Act, 1963 for the assessment year 2020 – 2021. The petitioner filed Ext.P2 appeal before the 2nd respondent along with Ext.P2(a) application for stay. Pending consideration of the stay petition by the 2nd respondent, the petitioner faced recovery proceedings as evident from Ext.P5. The petitioner prays that till the orders are passed on the stay petition by the 2nd respondent, further proceedings for the recovery of the amount 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 relief sought for by the petitioner, this Writ Petition is disposed of directing that further steps for recovery of any amount due under Ext.P1 order of assessment shall be kept in abeyance till a decision is taken on Ext.P2(a) application for stay filed in Ext.P2 appeal. The 2nd respondent shall dispose of Ext.P2(a) stay petition after affording an opportunity of hearing to the petitioner within a period of six weeks from the date of receipt of a certified copy of this judgment. I Make it clear that the issue regarding the liability of the petitioner to pay interest on the amount of turnover tax paid by the petitioner on parcel sales (as permitted by the Government during the COVID - 19 pandemic) will be subject to the decision of this Court in similar matters.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.38163/2022 -3- APPENDIX OF WP(C) 38163/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2020-21 DATED: 22-07-2022 Exhibit P2 TRUE COPY OF THE APPEAL DATED 29-08-2022 FILED AGAINST EXT.P.1 Exhibit P2(a) TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX/INTEREST DATED: 29-08-2022 Exhibit P3 TRUE COPY OF THE RELEVANT PAGE OF THE KERALA FINANCE ACT,2008 SHOWING LEVY OF CESS ON FOREIGN LIQUOR Exhibit P4 TRUE COPY OF THE RELEVANT PAGE OF THE KERALA FINANCE ACT,2018 SHOWING OMISSION OF CESS ON FOREIGN LIQUOR Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED: 07-11-2022