The Fog Resort And Spa vs. The State Tax Officer(Ib)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 12TH DAY OF NOVEMBER 2020 / 21ST KARTHIKA, 1942 WP(C).No.24663 OF 2020(G) PETITIONER: THE FOG RESORT AND SPA RESORT DOOR NO VI/87, EATTY CITY, CHITHIRAPURAM P.O.MUNNAR-685 565, REPRESENTED BY ITS PARTNER SHOJAN K.K. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER(IB) IN CHARGE OF LT OFFICER, IDUKKI, STATE GST DEPARTMENT, KOTTAYAM-686 001. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001. 3 THE VAT APPELLATE TRIBUNAL, DEPT OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM- 682 011. 4 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, IDUKKI AT KATTAPPANA-685 508. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.24663 OF 2020(G) 2 JUDGMENT Aggrieved by Ext.P1 assessment order under the Kerala Tax on Luxuries Act, the petitioner preferred an appeal before the first appellate authority. The same however came to be dismissed by Ext.P2 order. The petitioner therefore preferred Ext.P3 appeal together with Ext.P4 stay petition before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.
I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:
The 3rd respondent shall consider and pass reasoned orders on Ext.P4 stay petition within a period of four months from the date of receipt of a
WP(C).No.24663 OF 2020(G) 3 copy of this judgment, after hearing the petitioner.
Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner.
The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
WP(C).No.24663 OF 2020(G) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32063410089/2015-16 DATED 29.7.2019 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE APPELLATE ORDER NO LTD 5/2020 DATED 27.8.2020 PASSED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2015 -16 EXHIBIT P3OF THE SECOND APPEAL DATED 26.10.2020 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P4OF THE STAY PETITION DATED 26.10.2020 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT RESPONDENTS EXHIBITS:NIL //// P.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.