Hotal Raj Residency (Rotana Inn (P) LTD) vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUE AY, THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940 WP(C).No.1147 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 STATE TAX OFFICER, SQUAD NO.1, STATE GST DEPARTMENT, KOLLAM, PIN-691002. 2 DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOLLAM, PIN-691002. 3 THE DY. TAHSILDAR (RR), KOLLAM TALUK, KOLLAM, PIN- 691002. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM, PIN-695001. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.1147 of 2019 2 JUDGMENT The petitioner, impugning Ext.P1 penalty order, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to dispose of Ext.P3 stay application within a period of two months. Till then, recovery pursuant to Ext.P1 penalty order shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE

WP(C).No.1147 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE PENALTY ORDER NO.CR 84/2013-14 DATED 31.7.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 12.11.18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P1 ORDER. EXHIBIT P3 COPY OF THE PETITION DATED 12.11.18 FOR STAY FILED in EXHIBIT P2 APPEAL BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF NOTICE RRC NO.2018/10035/02 DATED 22.12.2018 ISSUED BY THE 3RD RESPONDENT ALONG WITH ENGLISH TRANSLATION. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE ln