Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 5TH DAY OF AUGUST 2022 / 14TH SRAVANA, 1944 WP(C) NO. 25077 OF 2022 PETITIONER:
HOTEL SHILPA GARDENS KILIMANOOR, PIN – 695023.
THIRUVANAMTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER, K.P.KARTHIKEYAN.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, THIRUVANAMTHAPURAM, PIN - 695601 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAXES TOWERS, KILLIPPALAM, KARAMANA, THIRUVANAMTHAPURAM, PIN - 695002 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, TAXES TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.25077/2022 -2- J U D G M E N T The petitioner suffered ExtsP1 & P2 orders for the assessment years 2018- 2019 and 2019 – 2020 under the provisions of the Kerala General Sales Tax Act, 1963. The petitioner preferred appeals before the 2nd respondent. Pending consideration of those appeals, the petitioner faces recovery proceedings for amounts due under Exts.P1 & P2 through Exts.P7 & P8 notices issued under the provisions of the Revenue Recovery Act. The petitioner prays that pending consideration of the appeals before the 2nd respondent the recovery may be kept in abeyance.
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 that all further proceedings pursuant to Exts.P7 & P8 shall be kept in abeyance till a decision is taken by the 2nd respondent on Exts.P3 and P4 appeals on condition that the petitioner remits a sum equivalent to 15% of the amount due under Exts.P1 & P2 within a period of 2 weeks from today.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.25077/2022 -3- APPENDIX OF WP(C) 25077/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 (KGST) DTD. 06-05-2022 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 (KGST) DTD. 06-05-2022 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19 DTD. 16-05-2022 Exhibit P4 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT FOR THE YEAR 2019-20 DTD. 16-05-2022 Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19 DTD. 16-05- 2022 Exhibit P6 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2019-20 DTD. 16-05- 2022 Exhibit P7 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2018-19 DTD. 19-07-2022 Exhibit P8 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2019-20 DTD. 19-07-2022