Sneha Regency / Paray Village County vs. The Dey.Commissioner Of State Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF NOVEMBER 2020 / 22ND KARTHIKA, 1942 WP(C).No.24827 OF 2020(C) PETITIONER/S: SNEHA REGENCY / PARAY VILLAGE COUNTY A UNIT OF KOLLENGODE HERITAGE HOTELS AND TOURISM PVT LTD, GOVINDAPURAM ROAD, KOLLENGODE, PALAKKAD 678 506 REPRESENTED BY ITS MANAGING DIRECTOR, ANN BENNY ANTONY PAREL BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE DY.COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD 678 001 2 THE EXCISE COMMISSIONER, FORT, ATTAKULANGARA P.O, THIRUVANANTHAPURAM 695 023 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.24827 OF 2020(C) 2 JUDGMENT

The petitioner has approached this Court impugning Ext.P2 series of notices issued to him under Section 17(3) of the Kerala General Sales Tax Act. Although various contentions are raised in the writ petition in its challenge against the said notices, I am of the view that the validity of notices, including on the question of juri iction, is an issue that can be raised before the adjudicating authority at first instance and the petitioner does not need to approach this Court under Article 226 of the Constitution of India, at this stage. I also note that the petitioner has already preferred Ext.P3 series of objections before the adjudicating authority. Accordingly, without prejudice to the right of the petitioner to move the adjudicating authority at first instance, the writ petition in its challenge against Ext.P4 series of notices is dismissed. It is made clear that the adjudicating authority while passing orders pursuant to Ext.P2 series of notices shall specifically advert to the objections raised by the petitioner, based on the Government Orders relied upon by him, and the assessment order to be passed shall reflect a consideration of the said objections. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.24827 OF 2020(C) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER IN G.O(MS) NO.43/2020/TD ISSUED BY THE GOVERNMENT OF KERALA EXHIBIT P1 (a) COPY OF LETTER ISSUED BY THE 2ND RESPONDENT EXHIBIT P1(b) COPY OF S.R.O NO.325/2020 ISSUED BY GOVERNMENT OF KERALA, TAXES DEPARTMENT EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P2(a) COPY OF NOTICE ISSUED BY THE 1T RESPONDENT EXHIBIT P2(b) COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P3(a) COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P3(b) COPY OF THE OBJECTION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT