Hotel Indraprastha v. The Assistant Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944 WP(C) NO. 21444 OF 2022 PETITIONER/S: HOTEL INDRAPRASTHA PATTAZHY KOLLAM DISTRICT, PIN- 691 522, REPRESENTED BY ITS MANAGING PARTNER K.P.INDRABALAN BY ADVS. HARISANKAR V. MENON MEERA V MENON R.SREEJITH RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GST DEPARTMENT, SPECIAL CIRCLE KOTTARAKKARA, KOLLAM DISTRICT -691 506. 2 THE ASST. SECRETARY, KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695 010. 3 THE DEPUTY TAHSILDAR (REVENUE RECOVERY) DEPARTMENT OF REVENUE, PATHANAPURAM, KOLLAM - 689 695. ADV. DR. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21444 OF 2022 2 JUDGMENT
Petitioner suffered Ext.P1 order of assessment, which was challenged before the First Appellate Authority, who rejected the appeal vide Ext.P2 order. The petitioner has moved the Kerala General Sales Tax Appellate Tribunal through Ext.P3 appeal along with Ext.P4 application for interim relief. The petitioner apprehends recovery proceedings pending consideration of the matter by the Tribunal.
Having heard the learned counsel appearing for the petitioner and the learned Senior Government Pleader appearing for the respondents, this writ petition is disposed of, directing the Kerala General Sales Tax Appellate Tribunal to consider and pass orders on Ext.P3 appeal in accordance with law, within a period of three months from the date of receipt of a certified copy of this judgment. Coercive steps against the petitioner shall remain suspended till a decision is taken on Ext.P3 on condition that the petitioner remits a sum equivalent to 20% of the amount demanded in Ext.P1 assessment order, within one month from today.
The writ petition is disposed of as above. GOPINATH P., JUDGE ajt
WP(C) NO. 21444 OF 2022 3 APPENDIX OF WP(C) 21444/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2013-14 19-03-2016 Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS)-II, SGST DEPARTMENT, KOLLAM. 29.03.2021 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. 05.07.2021. Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. 10-06-2022 Exhibit P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT 18-05-2022
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.