Hotel Raj Residency (Rotana Inn (P) LTD. vs. Assistant Commissioner

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WP(C)/9960/2018HC KeralaGSTCNR KLHC01041550201822 March 20183 pages

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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 THURSDAY, THE 22ND DAY OF MARCH 2018 / 1ST CHAITHRA, 1940 WP(C).No. 9960 of 2018 PETITIONER: HOTEL RAJ RESIDENCY (ROTANA INN (P) LTD). N H 47, KALLUVATHUKKAL,KOLLAM, PIN.691 578, REPRESENTED BY ITS MG. DIRECTOR SRI.THYAGARAJAN D. BY ADVS.SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT(S): 1. ASST COMMISSIONER, SPECIAL CIRCLE, STATE GST DEPARTMENT, KOLLAM, PIN-691 002. 2. THA ASST.SECRETARY, AIT & ST APPELLATE TRIBUNAL, ADDL.BENCH, THIRUVANANTHAPURAM. PIN.695 010. 3. TAHASILDAR (REVENUE RECOVERY), KOLLAM, PIN.691 013. 4. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM. PIN.695 001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts 23/3/2018 WP(C).No. 9960 of 2018 (T) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 31.01.2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE NOTICE 2014/40606/2 DATED 22.9.2014 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3 COPY OF MODIFIED ASSESSMENT ORDER DATED 21.11.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 COPY OF ORDER NO.STA 447/2014 DATED 4.3.2016 OF DY.COMMISSIONER (APPEALS), KOLLAM. EXHIBIT P5 COPY OF THE APPEAL MEMORANDUM DATED 19.3.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P5 ORDER. EXHIBIT P6 COPY OF THE PETITION DATED 19.3.2018 FOR CONDONATION OF DELAY FILED IN EXT.P5 APPEAL BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P7 COPY OF THE PETITION DATED 19.3.2018 FOR STAY FILED IN EXT.P5 APPEAL BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO JUDGE sts 23/3/2018 A. MUHAMED MUSTAQUE, J. ......................................... W.P.(C).No.9960 of 2018 .......................................... Dated this the 22nd day of March, 2018.

JUDGMENT The petitioner as against the assessment orders filed an appeal along with delay application before the Appellate Tribunal, Thiruvananthapuram. The petitioner also filed a stay application.

2.

There shall be a direction to the 2nd respondent to dispose of the delay application and stay application within two months. Till the disposal of the stay application, recovery proceedings pursuant to the assessment orders shall be kept in abeyance. The writ petition is disposed of as above. A. MUHAMED MUSTAQUE, JUDGE. cl

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