Royal Blue Hotels (P) LTD vs. The Assistant Commissioner - Kerala High Court, 11 January 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 11TH DAY OF JANUARY 2022 / 21ST POUSHA, 1943 WP(C) NO. 30165 OF 2021 PETITIONER: M/S.ROYAL BLUE HOTELS (P) LTD TC 2/1854/1, KRISHNA, GOWREESAPATTOM, PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS DIRECTOR SHAFEECCA MOHAMMED RAFI BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.SABU C.J SRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. *3 THE DY. COMMISSIONER, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. (CORRECTED) THE NAME AND ADDRESS OF R3 IS CORRECTED AS THE DEPUTY TAHSILDAR TALUK OFFICE, THIRUVANANTHAPURAM – 695002

W.P.(C) No.30165/21 -:2:- AS PER ORDER DATED 11.01.2022 IN I.A. NO.1 OF 2022 IN W.P.(C) NO.30165/2021) SMT.THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.30165/21 -:3:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.30165 of 2021 ---------------------------------------- Dated this the 11th day of January, 2022 JUDGMENT Aggrieved by Ext.P1, Ext.P1(a) to Ext.P1(k) orders of assessment relating to assessment years 2015-16, 2016-17 and 2017-18, petitioner has preferred appeals before the second respondent, copies of which are produced as Ext.P2, Ext.P2(a) to Ext.P2(k). Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P4, Ext.P4(a) to Ext.P4(k) along with Ext.P3, Ext.P3(a) to Ext.P3(j) delay condonation petitions to condone the huge delay of more than 850 days in filing the appeals. Petitioner apprehends coercive proceedings to be effected even before the petitions for delay and stay are considered.

Hence this writ petition.

Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

Since the appeals are filed with a huge delay, it is essential

W.P.(C) No.30165/21 -:4:- that the Appellate Authority considers the same in a time bound manner. The question of considering the stay petitions will arise only if the delay is condoned.

Accordingly, there will be a direction to the Appellate Authority to consider and pass appropriate orders on the delay petitions, copies of which are produced as Ext.P3, Ext.P3(a) to Ext.P3(j), within a period of one month from the date of receipt of a copy of this judgment. The revenue recovery proceedings initiated against the petitioner shall be kept in abeyance, on condition that petitioner deposits an amount equivalent to 10% of the demands made thereafter, within a period of two weeks from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE vps

W.P.(C) No.30165/21 -:5:- APPENDIX OF WP(C) 30165/2021 PETITIONER'S/S' EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF JULY, 2017. Exhibit P1(a) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF AUGUST, 2017. Exhibit P1(b) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF SEPTEMBER, 2017. Exhibit P1(c) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF OCTOBER, 2017. Exhibit P1(d) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF NOVEMBER, 2017. Exhibit P1(e) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF DECEMBER, 2017. Exhibit P1(f) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF JANUARY, 2018. Exhibit P1(g) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF FEBRUARY, 2018. Exhibit P1(h) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF MARCH, 2018. Exhibit P1(i) COPY OF ASSESSMENT ORDER DATED 29.10.2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. Exhibit P1(j) COPY OF ASSESSMENT ORDER DATED 29.10.2019 ISSUED BY THE 1ST RESPONDENT

W.P.(C) No.30165/21 -:6:- FOR THE YEAR 2016-17. Exhibit P1(k) COPY OF ASSESSMENT ORDER DATED 21.10.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. Exhibit P2 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. Exhibit P2(a) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(A) ORDER. Exhibit P2(b) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(B) ORDER. Exhibit P2(c) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(C) ORDER. Exhibit P2(d) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(D) ORDER. Exhibit P2(e) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(E) ORDER. Exhibit P2(f) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(F) ORDER. Exhibit P2(g) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(G) ORDER. Exhibit P2(h) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(H) ORDER. Exhibit P2(i) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(I) ORDER. Exhibit P2(j) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(J) ORDER. Exhibit P2(k) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(K)

W.P.(C) No.30165/21 -:7:- ORDER. Exhibit P3 COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2 APPEAL. Exhibit P3(a) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(A) APPEAL. Exhibit P3(b) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(B) APPEAL. Exhibit P3(c) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(C) APPEAL. Exhibit P3(d) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(C) APPEAL. Exhibit P3(e) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(E) APPEAL. Exhibit P3(f) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(F) APPEAL. Exhibit P3(g) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(G) APPEAL. Exhibit P3(h) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(H) APPEAL. Exhibit P3(i) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(I) APPEAL. Exhibit P3(j) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(J) APPEAL. Exhibit P4 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. Exhibit P4(a) COPY OF STAY PETITION FILED IN EXT.P2(A) APPEAL. Exhibit P4(b) COPY OF STAY PETITION FILED IN EXT.P2(B) APPEAL. Exhibit P4(c) COPY OF STAY PETITION FILED IN EXT.P2(C) APPEAL. Exhibit P4(d) COPY OF STAY PETITION FILED IN EXT.P2(D) APPEAL. Exhibit P4(e) COPY OF STAY PETITION FILED IN EXT.P2(E) APPEAL.

W.P.(C) No.30165/21 -:8:- Exhibit P4(f) COPY OF STAY PETITION FILED IN EXT.P2(F) APPEAL. Exhibit P4(g) COPY OF STAY PETITION FILED IN EXT.P2(G) APPEAL. Exhibit P4(h) COPY OF STAY PETITION FILED IN EXT.P2(H) APPEAL. Exhibit P4(i) COPY OF STAY PETITION FILED IN EXT.P2(I) APPEAL. Exhibit P4(j) COPY OF STAY PETITION FILED IN EXT.P2(J) APPEAL. Exhibit P4(k) COPY OF STAY PETITION FILED IN EXT.P2(K) APPEAL. Exhibit P5 COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 ORDER. Exhibit P5(a) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(A) ORDER. Exhibit P5(b) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(B) ORDER. Exhibit P5(c) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(C) ORDER. Exhibit P5(d) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(D) ORDER. Exhibit P5(e) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(E) ORDER. Exhibit P5(f) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(F) ORDER. Exhibit P5(g) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(G) ORDER. Exhibit P5(h) COPY OF DEMAND NOTICE DATED 25.11.2021

W.P.(C) No.30165/21 -:9:- ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(H) ORDER. Exhibit P5(i) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(I) ORDER.