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M/S.Tabernacle Home Stay vs. State Of Kerala

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WP(C)/34429/2018HC KeralaGSTCNR KLHC01079189201828 June 2021Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS8 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 28TH DAY OF JUNE 2021 / 7TH ASHADHA, 1943 RP NO. 276 OF 2020 AGAINST THE JUDGMENT IN WP(C).NO.34429/2018 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER IN WP(C): M/S.TABERNACLE HOME STAY, MULLAYAR ESTATE, SPRING VALLEY, KUMILY, IDUKKI DISTRICT, REPRESENTED BY ITS MANAGER, ABDUL NAZAR, AGED 39 YEARS, S/O.MEERAN MAIDEEN, NAZ MANZIL, LEBBAKANDAM, KUMALY (PO), IDUKKI DISTRICT. BY ADVS. M.V.THAMBAN, SRI.R.REJI, SMT.THARA THAMBAN, SRI.B.BIPIN, SRI.ARUN BOSE, RESPONDENTS/RESPONDENTS 1 TO 3 IN WP(C): 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHA- PURAM-695001. 2 THE STATE TAX OFFICER (LUXURY TAXES), OFFICE OF THE STATE TAX OFFICER (LUXURY TAXES), DEPARTMENT OF STATE GST, KATTAPANA, IDUKKI, PIN-685508. 3 THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, KUMILY, IDUKKI, PIN-685509. SRI.SAIGI JACOB PALATTY, SR.GOVT.PLEADER THIS REVIEW PETITION HAVING FINALLY HEARD ON 28.06.2021, ALONG WITH R.P.NO.289/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 28TH DAY OF JUNE 2021 / 7TH ASHADHA, 1943 RP NO. 289 OF 2020 AGAINST THE JUDGMENT IN WP(C).NO.34372/2018 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER IN WP(C): M/S.TABERNACLE HOME STAY, MULLAYAR ESTATE, SPRING VALLEY, KUMILY, IDUKKI DISTRICT REPRESENTED BY ITS MANAGER, ABDUL NAZAR, AGED 39 YEARS, S/O. MEERAN MAIDEEN, NAZ MANZIL, LEBBAKANDAM, KUMALY (PO), IDUKKI DISTRICT, MOBILE 8593889951 BY ADVS. M.V.THAMBAN, SRI.R.REJI,SMT.THARA THAMBAN, SRI.B.BIPIN, SRI.ARUN BOSE RESPONDENTS/RESPONDENTS IN WP(C): 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT,THIRUVANTHAPURAM 695 001 2 THE STATE TAX OFFICER (LUXURY TAXES) OFFICE OF THE STATE TAX OFFICER (LUXURY TAXES) DEPARTMENT OF STATE GST, KATTAPANA, IDUKKI PIN 685 508 3 THE INTELLIGENCE OFFICER, SQUAD NO. VI, COMMEERCIAL TAXES, KUMILY, IDUKKI, PIN 685 509. SRI.SAIGI JACOB PALATTY, SR.GOVT.PLEADER THIS REVIEW PETITION HAVING FINALLY HEARD ON 28.06.2021, ALONG WITH R.P.276/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 28TH DAY OF JUNE 2021 / 7TH ASHADHA, 1943 WP(C) NO. 34429 OF 2018 PETITIONER: M/S.TABERNACLE HOME STAY, MULLAYAR ESTATE, SPRING VALLEY, KUMILY IDUKKI DISTRICT, REPRESENTED BY ITS MANAGER,ABDUL NAZAR, AGED 37 YEARS, S/O MEERAN MAIDEEN, NAZ MANZIL, LEBBAKANDAM, KUMALY (PO), IDUKKI DISTRICT, MOB-8593889951. BY ADV SRI.M.V.THAMBAN, SRI.R.REJI, SMT.THARA THAMBAN, SRI.B.BIPIN, SRI.ARUN BOSE. RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER (LUXURY TAXES) OFFICE OF THE STATE TAX OFFICER (LUXURY TAXES), DEPARTMENT OF STATE GST, KATTAPANA, IDUKKI PIN-685508. 3 THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, KUMILY, IDUKKI, PIN-685509. SRI.SAIGI JACOB PALATTY, SR.GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON ON 28.06.2021, ALONG WITH R.P.276/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 28TH DAY OF JUNE 2021 / 7TH ASHADHA, 1943 WP(C) NO. 34372 OF 2018 PETITIONER: M/S. TANBERNACLE HOME STAY, MULLAYAR ESTATE, SPRING VALLEY, KUMALI, IDUKKI DISTRICT, REPRESENTED BY ITS MANAGER, ABDUL NAZAR, AGED 37 YEARS, S/O MEERAN MAIDEEN, NAZ MANZIL, LEBBAKANDAM, KUMALY P.O, IDUKKI DISTRICT, MOBILE-8593889951. BY ADVS. SRI.M.V.THAMBAN, SRI.R.REJI, SMT.THARA THAMBAN, SRI.B.BIPIN, SRI.ARUN BOSE RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TOM THEGOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER (LUXURY TAXES) OFFICE OF THE STATE TAX OFFICER (LUXURY TAXES), DEPARTMENT OF STATE GST, KATTAPANA, IDUKKI, PIN - 685 508. 3 THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, KUMILY, IDUKKI, PIN - 685 509. SRI.SAIGI JACOB PALATTY, SR.GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2021, ALONG WITH R.P.276/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ALEXANDER THOMAS, J. ------------------------------------------------------------------ R.P. No. 276 of 2020 in WP(C) No. 34429 of 2018 & WP(C) No. 34429 of 2018 & R.P.No. 289 of 2020 in WP(C) No. 34372 of 2018 & WP(C) No. 34372 of 2018 ---------------------------------------------------------------- Dated this the 28th day of June, 2021 COMMON ORDER / JUDGMENT The learned counsel appearing for the review petitioner submits that he had to make certain submissions regarding the implications of the impugned revised proceedings at Ext.P-5 based on some mistaken aspects in the facts and figures in Ext.P-5 issued by the departmental authorities concerned, and that it is learnt that the total balance amount shown in Ext.P-5 was a mistaken figure arrived at by the tax authorities concerned and that therefore, either this Court may review and recall the judgment or post this WP(C) for rehearing or may grant liberty to the petitioner to withdraw the WP(C)s to pursue remedies and the review petitions may be closed accordingly. After hearing both sides it is ordered that liberty is granted to the petitioner to withdraw the writ petitions, WP(C) Nos. 34429/2018 and 34272/2018. Accordingly, the impugned

R.P. No. 276 of 2020 in WP(C) No. 34429 of 2018 & WP(C) No. 34429 of 2018 & R.P.No. 289 of 2020 in WP(C) No. 34372 of 2018 & WP(C) No. 34372 of 2018 ..6.. judgment dated 9.1.2020 in the above WP(C)s will stand set aside, and the above WP(C)s will stand dismissed as withdrawn with liberty to the petitioner to work out his remedies in the manner known to law. With these observations and directions, the above Review Petitions will stand disposed of. ALEXANDER THOMAS, JUDGE

MMG

R.P. No. 276 of 2020 in WP(C) No. 34429 of 2018 & WP(C) No. 34429 of 2018 & R.P.No. 289 of 2020 in WP(C) No. 34372 of 2018 & WP(C) No. 34372 of 2018 ..7.. APPENDIX OF WP(C).NO.34429/2018 PETITIONER'S EXHIBITS EXHIBIT P1OF THE ORDER NO.M5-1900/14 DATED 23.3.2016. EXHIBIT P2OF THE ORDER NO.15/2016-17 (LT- 1) DATED 6.7.2017. EXHIBIT P3OF THE NOTICE NO.A13-104/2016- 17 DATED 31.8.2018 OF THE 2ND RESPONDENT. EXHIBIT P4OF THE OBJECTION FILED BEFORE

THE 2ND

RESPONDENT

DATED 04.10.2017

R.P. No. 276 of 2020 in WP(C) No. 34429 of 2018 & WP(C) No. 34429 of 2018 & R.P.No. 289 of 2020 in WP(C) No. 34372 of 2018 & WP(C) No. 34372 of 2018 ..8.. APPENDIX OF WP(C).NO.34372/2018 PETITIONER'S EXHIBITS EXHIBIT P1OF THE ORDER NO.M5-1900/14 DT.23/03/2016 ISSUED BY THE DIRECTOR, DEPARTMENT OF TOURISM. EXHIBIT P2OF THE ODER NO.15/2016-17 (LT- 2) DT.06/07/2017. EXHIBIT P3OF THE NOTICE NO.A13-104/2015- 16 DT.31/08/2018 OF THE 2ND RESPONDENT. EXHIBIT P4OF THE OBJECTION FILED BEFORE THE 2ND RESPONDENT DT.04/10/2017.

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.