Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 20TH DAY OF OCTOBER 2022 / 28TH ASWINA, 1944 WP(C) NO. 33105 OF 2022 PETITIONER:
M/S.ROYAL BLUE HOTELS (P) LTD., TC 2/1854/1, KRISHNA, GOWREESAPATTOM, PATTOM, THIRUVANANTHAPURAM, PIN – 695 004, REPRESENTED BY ITS. DIRECTOR SHAFEECA MOHAMMED RAFI.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J APARNA ANIL M.RAJAGOPAL RESPONDENTS:
1 THE ASST. COMMISSIONER, SPECIAL CIRCLE, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN – 695 002.
2 THE JOINT COMMISSIONER (APPEALS) – II, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM – 695 002.
3 THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM, PIN CODE – 695 010, REPRESENTED BY ITS ASST. SECRETARY.
4 THE DEPUTY TAHSILDAR, THIRUVANANTHAPURAM TALUK, TALUK OFFICE, THIRUVANANTHAPURAM, PIN – 695 023.
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 33105 OF 2022 2 JUDGMENT The petitioner suffered Exts.P1 and P1(a) assessment orders for the assessment years 2015-16 and 2016-17. The appeals filed by the petitioner against Exts.P1 and P1(a) orders of assessment were rejected by the first appellate authority by Exts.P2 and P2(a) orders. The petitioner has filed Exts.P3 and P3(a) appeals before the 3rd respondent Tribunal along with Exts.P4 and P4(a) applications for stay. The petitioner is aggrieved by the fact that pending consideration of the application for stay by the 3rd respondent Tribunal, Revenue recovery proceedings as evidenced by Ext.P5 have been initiated to recover the amounts due from the petitioner under the orders of assessment, as affirmed by the appellate authority.
2.
Heard the learned Senior Government Pleader also.
3.
Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 3rd respondent Tribunal to consider and pass orders on Exts.P4 and P4(a) stay applications filed in Exts.P3 and P3(a) appeals within a period of two months from the date of receipt of a certified
WP(C) NO. 33105 OF 2022 3 copy of this judgment. Till such time as orders are passed on Exts.P4 and P4(a) stay petitions, further proceedings for recovery of any amount due from the petitioner in terms of Exts.P1 and P1(a) orders of assessment shall stand suspended.
The writ petition will stand disposed of as above.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 33105 OF 2022 4 APPENDIX OF WP(C) 33105/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 29-10-2019 FOR THE YEAR 2015-16 Exhibit P1(a) A COPY OF THE ASSESSMENT ORDER DATED 29-10-2019 FOR THE YEAR 2016-17 Exhibit P2 A COPY OF THE APPELLATE ORDER DATED 14- 02-2022 FOR THE YEAR 2015-16 Exhibit P2(a) A COPY OF THE APPELLATE ORDER DATED 15- 02-2022 FOR THE YEAR 2016-17 Exhibit P3 A COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 ORDER Exhibit P3(a) A COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2(A) ORDER Exhibit P4 A COPY OF THE STAY PETITION FILED ALONG WITH EXT.P3 APPEAL MEMORANDUM Exhibit P4(a) A COPY OF THE STAY PETITION FILED ALONG WITH EXT.P3(A) APPEAL MEMORANDUM Exhibit P5 A COPY OF THE DEMAND NOTICE DATED 25- 11-2021