Camelot Resort Letchmi Estate P.O vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 9TH DAY OF SEPTEMBER 2021 / 18TH BHADRA, 1943 WP(C) NO. 18414 OF 2021 PETITIONER: CAMELOT RESORT LETCHMI ESTATE P.O, MUNNAR, 685 612, REPRESENTED BY ITS PROPRIETOR SRI. K.J. DILEEP. BY ADVS. AJI V.DEV S.SAJEEVAN RESPONDENTS: 1 THE STATE TAX OFFICER, SQUAD NO. 1, STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001 2 THE VAT APPELLATE TRIBUNAL, ADDITIONAL BENCH, TAX COMPLEX, NAGANPADAM, KOTTAYAM, 686 001, REPRESENTED BY ITS SECRETARY. 3 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI AT KATTAPPANA-685 508 DR. THUSHARA JAMES-SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18414 OF 2021 2 BECHU KURIAN THOMAS, J ====================== W.P.(C) No.18414 of 2021 ---------------------------------- Dated this the 9th day of September, 2021 JUDGMENT Petitioner was issued with Exts.P1, P1(a) and P1(b) assessment orders under the Kerala Tax on Luxuries Act, 1976 for the assessment years 2014-2015, 2015- 2016 and 2016-2017. 2. Challenging the orders of assessment, petitioner preferred statutory appeals before the Deputy Commissioner (Appeals), State GST Department, Kottayam. Since the first appeals were allowed only in part by Ext.P2 order, petitioner preferred second appeals before the Kerala Value Added Tax Appellate Tribunal, Kottayam. The copy of the memorandum of second appeals are produced herein as Exts.P3, P3(a) and P3(b). Along with the appeals, petitioner preferred petitions to condone the delay in filing the
WP(C) NO. 18414 OF 2021 3 appeals as well as for staying the orders under challenge.
I have heard Adv.Alan Dev, the learned counsel for the petitioner as well as Adv.Dr.Thushara James, the learned Senior Government Pleader for the respondents.
It is submitted by the learned counsel for the petitioner that the appeals were preferred on 17.09.2020 against Ext.P2 orders of the first appellate authority which was issued on 19.11.2019 but received only on 11.03.2020. Petitioner claims that there is no delay on account of the order of the Hon'ble Supreme court in Re Cognizance for Extension of Limitation v. XXX as Miscellaneous Application No.665/2021 in SMW(C) No.3/2020, [2021 (3) KLT 250] wherein the period of limitation in all cases were extended. Petitioner has also preferred Ext.P5, P5(a), P5(b) stay petitions for the
WP(C) NO. 18414 OF 2021 4 respective assessment years.
It is submitted that the stay petitions have not been considered in spite of the lapse of several months and, in the meantime, by Ext.P6 series, revenue recovery proceedings have been initiated by the 3 rd respondent.
Having regard to the fact that the appeals and the stay petitions are pending consideration, I am of the view that, the writ petition can be disposed of, directing the Appellate Tribunal-2nd respondent herein to consider and pass appropriate orders on Exts.P4, P4(a) and P4(b) delay petitions as well as Exts.P5, P5(a) and P5(b) stay petitions, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Needless to mention, the authoritative declaration of law of the Hon'ble Supreme Court in the decision referred by the
WP(C) NO. 18414 OF 2021 5 learned counsel for the petitioner will be borne in mind by the Tribunal while considering the delay petitions.
Till orders are passed as directed above, all further coercive proceedings pursuant to Ext.P6, P6(a) and P6(b) shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE AMV/09/09//2021
WP(C) NO. 18414 OF 2021 6 APPENDIX OF WP(C) 18414/2021 PETITIONER EXHIBITS Exhibit P1 AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2014-15 DATED 10.06.2019. Exhibit P1(A) AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2015-16 DATED 10.06.2019. Exhibit P1(B) AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2016-17 DATED 10.06.2019. Exhibit P2 AOF THE FIRST APPELLATE ORDER (COMMON FOR THREE YEARS), DATED 19.11.2019. Exhibit P3 AOF THE SECOND APPEAL FILED FOR THE YEAR 2014-15 DATED 17.09.2020. Exhibit P3(A) AOF THE SECOND APPEAL FILED FOR THE YEAR 2015-16 DATED 17.09.2020. Exhibit P3(B) AOF THE SECON APPEAL FILED FOR THE YEAR 2016-17 DATED 17.09.2020. Exhibit P4 AOF THE INTERLOCUTORY APPLICATION FILED FOR DELAY CONDONATION FOR THE YEAR 2014-15 DATED 17.09.2020. Exhibit P4(A) AOF THE INTERLOCUTORY APPLICATION FILED FOR DELAY CONDONATION FOR THE YEAR 2015-16 DATED 17.09.2020. Exhibit P4(B) AOF THE INTERLOCUTORY APPLICATION FILED FOR DELAY CONDONATION FOR THE YEAR 2016-17 DATED 17.09.2020. Exhibit P5 AOF THE INTERLOCUTORY APPLICATION FILED FOR STAY OF COLLECTION OF TAX/INTEREST FOR THE YEAR 2014-15 DATED 17.09.2020. Exhibit P5(A) AOF THE INTERLOCUTORY APPLICATION FILED FOR STAY OF COLLECTION OF TAX/INTEREST FOR THE YEAR 2015-16 DATED 17.09.2020. Exhibit P5(B) AOF THE INTERLOCUTORY APPLICATION FILED FOR STAY OF COLLECTION OF TAX/INTEREST FOR THE YEAR 2016-17 DATED 17.09.2020. Exhibit P6 AOF THE RECOVERY NOTICE ISSUED FOR THE YEAR 2014-15 DATED 26.08.2021. Exhibit P6(A) AOF THE RECOVERY NOTICE ISSUED FOR THE YEAR 2015-16 DATED 26.08.2021. Exhibit P6(B) AOF THE RECOVERY NOTICE ISSUED FOR THE YEAR 2016-17 DATED 26.08.2021. RESPONDENTS EXHIBITS : NILP.A.TO JUDGE
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.