Hotel Raj Residency (Rotana Inn (P) LTD) vs. Assistant Commissioner
Original PDF →WP(C).No.6855 OF 2020(F) 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.6855 OF 2020(F) PETITIONER/S: HOTEL RAJ RESIDENCY (ROTANA INN (P) LTD) N H 47, KALLUVATHUKKAL, KOLLAM, 691 578, REPRESENTED BY ITS MG. DIRECTOR SRI. THYAGARAJAN .D., BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, KOLLAM, 691 002. 2 DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOLLAM, 691 002. 3 THE ASST. SECRETARY, THE KVAT APPELLATE TRIBUNAL, ADDL BENCH, THIRUVANANTHAPURAM 695 010. 4 THE DEPUTY TAHASILDAR (RR), KOLLAM 691 013. 5 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM 695 001. OTHER PRESENT: GP DR THUSHARA JAMES
WP(C).No.6855 OF 2020(F) 2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.6855 OF 2020(F) 3 JUDGMENT As against Ext.P1 assessment order petitioner preferred statutory appeal with stay petition under Section 34 of the KGST Act before the 2nd respondent, Deputy Commissioner (Appeals), which has been dismissed as per Ext.P2 order. Aggrieved by Ext.P2 order petitioner filed statutory appeal under Section 39 of the Kerala Sales Tax Act, 1963 before the 3rd respondent. The grievance 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.P5 modified assessment order.
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 a direction to the 3rd respondent to consider and pass orders on Ext.P4 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Till such time, the coercive
WP(C).No.6855 OF 2020(F) 4 proceedings pertaining to Ext.P1 assessment order as modified by Ext.P5 order shall be kept in abeyance. AMIT RAWAL JUDGE Jm/
WP(C).No.6855 OF 2020(F) 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ORDER NO. 32021306482/2013-14 DATED 19/3/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE ORDER NO. STA (KLM) NO. 143/2019 DATED 5/12/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF THE APPEAL MEMORANDUM DATED 16/01/2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXT. P2 ORDER. EXHIBIT P4 COPY OF THE PETITION DATED 16/1/2020 FILED IN EXT. P3 APPEAL. EXHIBIT P5 MODIFIED ORDER NO. 32021306482/2013-14 DATED 25/1/2020 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 COPY OF NOTICE RRC NO. 2019/5387/02 DATED 29/6/2019 WITH TRANSLATION ISSUED BY THE 3RD RESPONDENT. EXHIBIT P7 COPY OF LETTER NO. D3/1525/2014/SPL DATED 17/2/2020 ISSUED BY 4TH RESPONDENT TO BANK.
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.