M/S.Hotel Indraprestha vs. The Assistant Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 16TH DAY OF OCTOBER 2019/24TH ASWINA, 1941 W.P(C).No.27466 OF 2019(G) PETITIONER: M/S.HOTEL INDRAPRESTHA PATTAZHY, KOLLAM DT. REPRESENTED BY MANAGING DIRECTOR SRI.K.P.INDRABALAN BY ADVS.SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMT. ARYA ANIL SHRI.GOKULRAJ L. SMT.SRI HARINI S.P. RESPONDENTS: 1.THE ASSISTANT COMMISSIONER SPL. CIRCLE, STATE GST DEPARTMENT, KOTTARAKKARA – 691 506. 2.THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM – 691 002. 3.THE DEPUTY TAHASILDAR, THALUK OFFICE, PATHANAMPURAM KOLLAM DT. 689 695. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.27466/2019 : 2 : J U D G M E N T Against Ext.P1 assessment order under the KGST Act, for the assessment year 2016-17, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the revenue recovery notice. 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 the learned counsel appearing for the petitioner and also the learned Government Pleader appearing 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:
W.P.(C).No.27466/2019 : 3 :
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 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 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 prp/16/10/19
W.P.(C).No.27466/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER UNDER KGST ACT DATED 13.02.2019 COMPLETED BY THE 1ST RESPONDENT FOR THE YEAR 2016-
EXT.P2:APPEAL DATED 12.03.2019 FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-2017 AGAINST THE EXT.P1 ORDER. EXT.P3:OF THE STAY PETITION DATED 12.03.2019 FILED ALONG WITH EXT.P2 APPEAL BEFORE THE 2ND RESPONDENT. EXT.P4:OF THE RR NOTICE N; RRC-NO.2019/9446/02 DATED 24.09.2019 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS EXHIBITS: NIL. //// P.S. 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.