Classified Hotels And Resorts Association Of Kerala vs. The State Of Kerala

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WP(C)/7198/2021HC KeralaGSTCNR KLHC01018332202128 June 2021Bench: HONOURABLE MR. JUSTICE T.R.RAVI5 pages

WP(C) NO. 7198 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 28TH DAY OF JUNE 2021 / 7TH ASHADHA, 1943 WP(C) NO. 7198 OF 2021 PETITIONER: CLASSIFIED HOTELS AND RESORTS ASSOCIATION OF KERALA REPRESENTED BY ITS GENERAL SECRETARY, KOTTUKAL KRISHNAKUMAR, AGED 48, S/O,. VELAYUDHAN PILLAI, T.C.28/1222, SWRA 63, PADARATHOPPU LANE, SREEKANDESHWARAM, FORT P.O., THIRUVANANTHAPURAM-695 023 BY ADVS. R.T.PRADEEP SMT.M.BINDUDAS SRI.K.C.HARISH RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001 2 PRINCIPAL SECRETARY, TOURISM DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001 3 PRINCIPAL SECRETARY, EXCISE DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001 4 PRINCIPAL SECRETARY, STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001 5 MINISTRY OF TOURISM REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, ROOM NO.,119, TRANSPORT BHAWAN, 1, PARLIAMENT STREET, NEW DELHI-110 001 6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW

WP(C) NO. 7198 OF 2021 2 DELHI-110 001 7 STATE LEVEL BANKERS COMMITTEE, KERALA, SLBC CELL, CANARA BANK,. CIRCLE OFFICE, CANARA BANK BUILDING, MG ROAD, THIRUVANANTHAPURAM-695 001 8 KERALA FINANCIAL CORPORATION, REPRESENTED BY ITS MANAGING DIRECTOR, KANAKA NAGAR, VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033 R1 TO R4 BY SMT.DEEPA NARAYANAN SR.G.P. R5 BY SRI P.VIJAYAKUMAR, ASGI SMT.O.M.SHALINA, CGC R6 BY SRI P.G.JAYASANKER R7 BY SRI PAULY MATHEW MURICKEN R8 BY SRI BASANT BALAJI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 7198 OF 2021 3

JUDGMENT (Dated this the 28th day of June, 2021) The petitioner is an Association of classified hotels and resorts in the State. According to them, the Covid-19 pandemic has seriously affected the hotel industry and they have difficulties even to sustain. It is submitted by them that even though Government has come out with a scheme which contemplates relief for stake holders of Kerala Tourism, the said scheme will not be of any help to any of the entrepreneurs for the tourism sector. The petitioners have preferred Ext.P2 representation before the 1st respondent. The writ petition has been filed praying for an early disposal of8 Ext.P2 representation, after hearing all the stake holders including respondents 2 to 8. 2. Heard Sri R.T.Pradeep, learned counsel for the petitioners, Smt.Deepa Narayanan, learned Senior Government Pleader appearing for respondents 1 to 4, learned ASGI for the 5th respondent, Sri P.G.Jayasanker for the 6th respondent, Sri Pauly Mathew Muricken for the 7th respondent and Sri Basant Balaji for the 8th respondent.

3.

The learned counsel for the 7th respondent submitted that the 7th respondent cannot represent all the bankers and that the issue relating to recovery of amounts due to banks will have to be addressed

WP(C) NO. 7198 OF 2021 4 to the banks concerned. The learned counsel for the 6th respondent submitted that the request made in Ext.P2 regarding exemption from payment of GST and other taxes cannot be decided on the basis of such a representation alone and would involve serious deliberations at different levels. However, none of the respondents oppose the consideration of Ext.P2 representation by the 1st respondent. The learned Senior Government Pleader submitted that since the hearing would require consultation with several departments, the 1st respondent will require at least six months' time to complete the process. In the above circumstances, this writ petition is disposed of directing the 1st respondent to dispose of Ext.P2 representation after hearing the petitioners and all stake holders, including respondents 2 to 8, within a period of four months from the date of receipt of a certified copy of this judgment. If physical hearing is not possible, the 1st respondent can complete the hearing in virtual mode. T.R.RAVI, JUDGE dsn

WP(C) NO. 7198 OF 2021 5 APPENDIX OF WP(C) 7198/2021 PETITIONER ANNEXURE EXHIBIT P1OF THE GO (RT) NO.270/2020/TSM DATED 14.8.2020 WHICH CONTEMPLATED RELIEF SCHEME FOR THE STAKEHOLDERS OF KERALA TOURISM EXHIBIT P2OF THE REPRESENTATION DATED 2.3.2021 BY PETITIONER BEFORE 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.