M/S. Girindra Hospitality PVT. LTD. (M/S. Garuda Hotels) vs. State Tax Officer (Intelligence)
Held
The High Court directed the appellate authority to hear and dispose of the petitioner's appeal against the penalty order within three weeks. Until final orders are passed on the appeal, further proceedings on the pre-assessment notices for 2018-19 and 2019-20 were ordered to be kept in abeyance.
Facts
The petitioner challenged pre-assessment notices for assessment years 2018-19 and 2019-20, which were based on a penalty order for 2019-20. The petitioner had already filed an appeal against this penalty order, which was pending before the appellate authority.
Key Issues
Whether assessment proceedings based on a penalty order should be kept in abeyance when the penalty order itself is under appeal before the appellate authority.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
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
The judgment continues below.
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