Sneha Regency / Paray Village Country vs. State Of Kerala

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.20798 OF 2020(Y) PETITIONER/S: SNEHA REGENCY / PARAY VILLAGE COUNTRY, A UNIT OF KOLLENGODE HERITAGE HOTELS AND TOURISM PVT.LTD, GOVINDAPURAM ROAD, KOLLENGODE, PALAKKAD-678506, REPRESENTED 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 SMT.DEEPA VALENTINE LESLIE RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THRUVANANTHAPURAM-695001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT (KERALA), PALAKKAD-678001. 3 THE ASST. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678001. 4 VALUE ADDED TAX APPELLETE TRIBUNAL REPRESENTED BY ITS SECRETARY, CHEROOTTY ROAD, KOZHIKODE-673001. OTHER PRESENT: GP : 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.20798 OF 2020(Y) 2 JUDGMENT

Against Ext.P2 First Appellate Order under the KGST Act, the petitioner has preferred Ext.P3 appeal and stay petition before the 4th 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.

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 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

WP(C).No.20798 OF 2020(Y) 3 together with a copy of the judgment before the respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.20798 OF 2020(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER FOR THE YEAR 2017-2018 DATED 30.11.2018. EXHIBIT P2OF THE ORDER STA 408/2018 OF THE FIRST APPELLATE AUTHORITY DATED 16.07/2020. EXHIBIT P3OF APPEAL ALONG WITH STAY PETITION WITHOUT ANNEXURES DATED 17/09/2020.