Hotel Raj Residency (Rotana Inn (P) LTD). vs. Assistant Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 17TH DAY OF OCTOBER 2019 / 25TH ASWINA, 1941 WP(C).No.27673 OF 2019 PETITIONER/S: HOTEL RAJ RESIDENCY (ROTANA INN (P) LTD)., N H 47, KALLUVATHUKKAL, KOLLAM, PIN - 691578, 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, PIN - 691 002. 2 DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOLLAM, PIN - 691 002. 3 THE DEPUTY TAHASILDAR (RR), KOLLAM, PIN - 691 013. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM, PIN - 695 001. OTHER PRESENT: GP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.27673/19 2 JUDGMENT Against Ext.P1 assessment order for the assessment year 2014-2015 under the KGST Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the revenue recovery notice issued against the petitioner. 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 Sri.U.Balagangadharan, the learned counsel appearing for the petitioner and Smt.Thushara James, the learned Government Pleader 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 2nd respondent shall consider and pass reasoned orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.
Recovery steps pursuant to Ext.P4 revenue recovery notice 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 2nd
W.P(C) No.27673/19 3 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 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE
okb //// P.S. to Judge
W.P(C) No.27673/19 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ORDER NO.32021306482/14-15 DT.25/3/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 16/4/2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3 COPY OF THE STAY PETITION DATED 16/4/2019 FILED IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF NOTICE RRC NO.2019/5389/02 DATED 29/6/2019. EXHIBIT P5 COPY OF JUDGMENT DATED 02/8/2019 IN WP(C) 21063/2019.
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.