M/S. Hotel Gayathri International v. The Deputy Commisioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944 WP(C) NO. 20846 OF 2022 PETITIONER/S: M/S. HOTEL GAYATHRI INTERNATIONAL THRIPPALLUR, ERIMAYUR P.O., PALAKKAD-678 546, REPRESENTED BY ITS MANAGING PARTNER, K.T.MANOJ KUMAR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE DEPUTY COMMISIONER OF STATE TAX, STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE ASST.COMMISSIONER (APPEALS), STATE GST DEPARTMENT, PALAKKAD-678 001. OTHER PRESENT: ADV. DR. THUSHARA JAMES (SR. GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.20846/2022 2 JUDGMENT The petitioner has preferred Ext.P2 appeal against Ext.P1 assessment order. The petitioner has approached this Court being aggrieved by the fact that the proceedings for recovery have been initiated to recover the amount due under Ext.P1 at a time when the appeal along with the stay petition is pending consideration before the appellate authority.
Having heard the learned counsel for the petitioner and the learned Senior Government Pleader for the respondents, I am of the view that this writ petition can be disposed of directing the 2nd respondent to consider and pass orders on Ext.P2 appeal within a period of three months from the date of receipt of a certified copy of this judgment. Recovery steps against the petitioner to recover any amount due under Ext.P1 shall be kept in abeyance on condition that the petitioner pays a sum of Rs.2 lakhs within a period of one month from today. GOPINATH P. JUDGE acd
W.P.(C)No.20846/2022 3 APPENDIX OF WP(C) 20846/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2018-19 (KGST). Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 1ST RESPONDENT. Exhibit P5 COPY OF NOTICE IN FORM NO.25 ISSUED BY THE 1ST RESPONDENT.
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.