BharatTaxGST

Hotel Shilpa Regency vs. The Assistant Commissioner(Assessment)

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WP(C)/35932/2018HC KeralaGSTCNR KLHC01082796201805 November 2018Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.K.KRISHNA, SMT.MEERA V.MENON, RESPONDENT/S:, THE ASST. COMMISSIONER(ASSESSMENT), STATE GST DEPARTMENT, SPECIAL CIRCLE, KOTTARAKKARA-691 506., THE KERALA VALUE ADDED TAX APPELLATE TRIBUNALFor Respondent: SMT. TUSHARA JAMES, GOVERNMENT PLEADER

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 05TH DAY OF NOVEMBER 2018 / 14TH KARTHIKA, 1940 WP(C).No.35932 of 2018 PETITIONER: HOTEL SHILPA REGENCY INCHAKKADU, KOTTARAKKARA, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, R. SHAJI, AGED 48, S/O.RENGANATHAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER(ASSESSMENT), STATE GST DEPARTMENT, SPECIAL CIRCLE, KOTTARAKKARA-691 506. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM-695 002, REPRESENTED BY ITS ASST. SECRETARY. OTHER PRESENT: SMT. TUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.35932/2018 2

J U D G M E N T The petitioner, as against Exts.P2 and P2(a) first appellate orders, preferred Exts.P3 and P3(a) second appeals before the 2nd respondent- Tribunal along with Exts.P4 and P4(a) stay petitions. There shall be a direction to the 2nd respondent-Tribunal to dispose of the stay petitions within a period of two months. Till disposal of the applications as above, recovery proceedings pursuant to the assessment orders shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE

W.P.(C) No.35932/2018 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 (KGST) EXHIBIT P1(a) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 (KGST) EXHIBIT P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS),KOLLAM. EXHIBIT P2(a) COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2013-14 (KGST) EXHIBIT P3(a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15 (KGST). EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2013-14 (KGST) EXHIBIT P4(a) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15 (VAT) RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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.