Madhavaraja Club, English Church Road, Palakkad vs. State Of Kerala
Held
The Court held that the main prayers were decided by a previous judgment (M/s.Sheen Golden Jewels). However, it quashed Ext. P3 and P4 orders, finding they were passed in violation of natural justice and the court's stay, directing the 3rd respondent to pass fresh orders after hearing the petitioner.
Facts
The petitioner challenged assessment notices for 2014-15 and 2015-16, and subsequently, orders (Ext. P3, P4) passed by the respondent. These orders were passed without hearing the petitioner, despite an existing stay order from the High Court against further proceedings.
Key Issues
Whether the assessment proceedings were valid in light of a prior High Court ruling, and whether orders passed in breach of a stay and without hearing the petitioner violated principles of natural justice.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 16TH DAY OF DECEMBER 2019 / 25TH AGRAHAYANA, 1941 WP(C).No.17632 OF 2018(D) PETITIONER: MADHAVARAJA CLUB, ENGLISH CHURCH ROAD, PALAKKAD ENGLISH CHURCH ROAD, PALAKKAD, REPRESENTED BY ITS SECRETARY, SRI.VIMAL VENU. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695001. 2 THE COMMISSIONER OF GST CENTRAL EXCISE STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM.695001. 3 COMMERCIAL TAX OFFICER LUXURY TAX COMMERCIAL TAXES, PALAKKAD-679001. BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.17632 OF 2018(D) 2 JUDGMENT The issue involved in the Writ Petition has already been decided by this Court in the decision reported in M/s.Sheen Golden Jewels (India) Pvt. Ltd. Vs. State Tax Officer (IB)-1 and Others [(2019) 62 GSTR 207(Ker)]. Accordingly, the prayers sought for in the Writ Petition shall st
The judgment continues below.
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