Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF SEPTEMBER 2022 / 10 TH BHADRA, 1944 WP(C) NO. 28329 OF 2022 PETITIONER/S:
HOTEL NEW EXCELLENCY AGED 61 YEARS MAIN ROAD, KARUNAGAPPALLY, REPRESENTED BY ITS MANAGING PARTNER, K.P. INDRABALAN , PIN - 690518 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S:
1 THE ASST. COMMISSIONER - III SPECIAL CIRCLE, STATE GST DEPARTMENT, KOLLAM, PIN - 691506 2 THE ASSISTANT SECRETARY KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM , PIN - 695010 ADV. THUSHARA JAMES (SR GP)ADV. P R SREEJITH (SR SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28329 OF 2022 2 JUDGMENT
Petitioner suffered Ext.P1 order of assessment under the provisions of Kerala GST Act, 1963. Though the petitioner approached the First Appellate Authority, by Exts.P2 and P3 orders, the Appellate Authority decided the appeal, substantially against the petitioner. The petitioner has approached the 2nd respondent Tribunal, by filing a second appeal along with an application for stay. The petitioner has approached this Court, apprehending recovery proceedings, pending consideration of the said application by the Tribunal.
2.
Heard the learned Senior Government Pleader also.
3. Having regard to the facts and circumstances of the case, the writ petition is disposed of, directing the 2nd respondent to consider and pass orders on Ext.P5 stay filed in Ext.P4 appeal, in accordance with law, within two months from the date of receipt of a certified copy of this judgment. Till such time orders are passed on Ext.P5, proceedings for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance.
The writ petition is disposed of as above.
sd/- GOPINATH P., JUDGE ajt
WP(C) NO. 28329 OF 2022 3 APPENDIX OF WP(C) 28329/2022 PETITIONER EXHIBITS Exhibit P1 COPYOF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 01-01-2018 Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS), KOLLAM DTD. 30-11- 2021 Exhibit P3 COPYOF RECTIFICATION ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS), KOLLAM DTD. 20- 04-2022 Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD,. 29-12-2021 Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 29-12-2021