Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 14TH DAY OF NOVEMBER 2022 / 23RD KARTHIKA, 1944 WP(C) NO. 36270 OF 2022 PETITIONER:
M/S. GIRINDRA HOSPITALITY PVT. LTD.
(M/S. GARUDA HOTELS), KURUPPAM ROAD, THRISSUR, REPRESENTED BY ITS ASST. GENERAL MANAGER- FINANCE, FRANCO THOMAS.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER (INTELLIGENCE) SQUAD NO. II, STATE GOODS & SERVICES TAX DEPARTMENT, THRISSUR – 680 004.
2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, GST COMPLEX, POOTHOLE, THRISSUR – 680 004.
3 STATE TAX OFFICER STATE GST DEPARTMENT, 3RD CIRCLE, GST COMPLEX, POOTHOLE, THRISSUR – 680 004.
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 36270 OF 2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that on the basis of an order imposing penalty for the assessment year 2019-20 (under the provisions of the KGST Act) the Assessing Officer is proceeding to complete the assessment to be best of judgment by adopting the same yardstick that was used to impose the penalty. The petitioner has been served with Exts.P6 and P7 pre-assessment notices for assessment years 2018-19 and 2019-20 on the above basis.
It is the case of the learned counsel appearing for the petitioner that the petitioner has already filed an appeal against Ext.P3 order imposing penalty for assessment year 2019-20. It is submitted that the petitioner has every chance of success in the appeal and if the assessments for 2018-19 and 2019-20 are completed on the basis of the findings in Ext.P3 order, the petitioner will be put to serious prejudice, injury and hardship.
2.
The learned Senior Government Pleader appearing for the respondents would point out that there is absolutely no illegality in the proceedings now initiated by the Department in terms of Exs.P6 and P7 notices. It is submitted that Exts.P6 and
WP(C) NO. 36270 OF 2022 3 P7 are only pre-assessment notices and the petitioner will have every opportunity to present its case before the assessments in respect of those years are finalized. It is submitted that the writ petition is therefore, wholly unnecessary and the relief sought for in the writ petition cannot be granted.
3.
The learned counsel for the petitioner in reply states that the petitioner will be satisfied if a direction is issued to the appellate authority (2nd respondent) before whom Ext.P4 appeal (challenging Ext.P3 order) is pending consideration to hear and dispose of that appeal on an urgent basis, so that the petitioner will have an opportunity to demonstrate that the basis for imposition of penalty is completely incorrect and unsustainable.
It is submitted that till such time as orders are passed by the appellate authority, further proceedings in Exts.P6 and P7 may be kept in abeyance.
4.
Having heard the learned counsel for the petitioner and the learned Senior Government Pleader appearing for the respondents and considering the limited nature of relief sought for by the learned counsel appearing for the petitioner, this writ petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 appeal challenging Ext.P3
WP(C) NO. 36270 OF 2022 4 order within a period of three weeks from the date of receipt of a certified copy of this judgment. The petitioner shall mark appearance before the 2nd respondent at 11.00AM on 17.11.2022. The 2nd respondent shall hear Ext.P4 appeal either on 17.11.2022 or 18.11.2022 or 19.11.2022 and final orders shall be issued within the period aforesaid. No further notice of hearing of the appeal need be issued to the petitioner. Till such time as final orders are passed as above, further proceedings on Exts.P6 and P7 shall be kept in abeyance.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 36270 OF 2022 5 APPENDIX OF WP(C) 36270/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 DTD.
18-11-2020 ExhibitP2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DTD. 26-11-2021 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 06-10-2022 Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-10- 2022 Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-10-2022 Exhibit P6 COPY OF NOTICE ISSUED BY THE 3RD RERSPODNENT FOR THE YEAR 2018-19 DTD.
25-10-2022 Exhibit P7 COPY OF NOTICE ISSUED BY THE 3RD RERSPODNENT FOR THE YEAR 2019-20 DTD.
25-10-2022