M/S Sneha Regency / Paray Village County vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 06TH DAY OF OCTOBER 2020 / 14TH ASWINA, 1942 WP(C).No.20869 OF 2020(G) PETITIONER: M/S SNEHA REGENCY / PARAY VILLAGE COUNTY, A UNIT OF KOLLENGODE HERITAGE HOTELS AND TOURISM PVT LTD, GOVINDAPURAM ROAD, KOLLENGODE PALAKKAD-678 506, REP BY ITS MANAGING DIRECTOR ANN BENNY ANTONY PAREL BY ADVS. SRI.SAIBY JOSE KIDANGOOR SMT.S.SIBHA KUM.PARVATHY VIJAYAN SRI.T.M.MUHAMED HAFEES SHRI.ANOOP SEBASTIAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT(KERALA), PALAKKAD-678 001. 3 THE ASST. COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678 001. 4 VALUE ADDED TAX APPELLATE TRIBUNAL, REPRESENTED BY ITS SECRETARY, CHEROOTTY ROAD, KOZHIKODE-673 001. BY GOVT.PLEADER DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.20869 OF 2020(G) 2 JUDGMENT
Against Ext.P2 First Appellate Order under the KGST Act, the petitioner has preferred Ext.P3 appeal and stay petition before the 4 th respondent. It is the case of the petitioner that on account of the Covid- 19 pandemic situation, the 4th respondent Tribunal is currently not holding regular sittings, and on account of the said fact the stay petition preferred by the petitioner has not been considered by the Tribunal. In the meanwhile, however, recovery steps have been initiated by the respondents for recovery of amounts confirmed against the petitioner by the original order and the First Appellate Order.
I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and taking note of the peculiar situation projected in this case, I direct the 4th respondent to consider and pass orders on the stay application filed along with the appeal within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the 4th respondent as directed, and the order communicated to the petitioner, recovery steps for recovery of amounts
WP(C).No.20869 OF 2020(G) 3 confirmed against the petitioner by the original order and the First Appellate Order shall be kept in abeyance. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the respondent for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
WP(C).No.20869 OF 2020(G) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 30.11.2018 EXHIBIT P2OF THE ORDER NO STA 407/2018 OF THE FIRST APPELLATE AUTHORITY DATED 16.7.2020 EXHIBIT P3OF THE APPEAL ALONG WITH STAY PETITION WITHOUT ANNEXURES DATED 17.9.2020 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.