M/S.Symphony Hospitality Management Private Limited vs. The State Tax Officer ( Lt )

WP(C)/15423/2021HC KeralaGSTCNR KLHC01041167202103 August 20214 pages

AI SummaryAllowed

Held

The High Court directed the Appellate Tribunal to decide the petitioner's stay petition within two months. It further ordered that coercive action for recovery of the determined amount be kept in abeyance until the stay petition is disposed of.

Facts

The petitioner, a home stay operator, filed a statutory appeal and a stay petition against an assessment order under the Kerala Tax on Luxuries Act, 1976. Despite the pending stay petition, the authorities initiated recovery proceedings, prompting the petitioner to approach the High Court.

Key Issues

Whether recovery proceedings can be initiated while a statutory appeal and stay petition are pending before an appellate tribunal, and if the High Court should intervene to direct expeditious disposal of the stay petition.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 3RD DAY OF AUGUST 2021 / 12TH SRAVANA, 1943 WP(C) NO. 15423 OF 2021 PETITIONER/S: M/S.SYMPHONY HOSPITALITY MANAGEMENT PRIVATE LIMITED MARARIKULAM NORTH, ALAPPUZHA, REPRESENTED BY LALI MATHEW, DIRECTOR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER ( LT ) STATE GST DEPARTMENT, ALAPPUZHA 688 001. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL. ADDL. BENCH, NAGAMPADAM, KOTTAYAM 686 001, REPRESENTED BY ITS SECRETARY. SMT. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15423 OF 2021 2

JUDGMENT

Heard both sides.

The petitioner is running a home stay. He has filed a statutory appeal (Ext.P3) before the 2nd respondent, feeling aggrieved by the assessment order for the year 2015-16 under the Kerala Tax on Luxuries Act, 1976. The statutory appeal is accompanied by stay petition at Ext.P3(a). Grievance of the petitioner is to the effect that despite pendency of the statutory appeal at Ext.P3 and stay petition

The judgment continues below.

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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.