Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 7TH DAY OF JUNE 2024 / 17TH JYAISHTA, 1946 WP(C) NO. 16941 OF 2024 PETITIONER:
M/S. EDASSERY RESORT, KUMALY ROAD, KATTAPANA, REPRESENTED BY ITS MANAGING PARTNER, SRI. E J DAVIS, AGED 65., PIN - 685508 BY ADV TOMSON T.EMMANUEL RESPONDENTS:
1 STATE TAX OFFICER (INT.), SQUAD NO.I, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI AT KATTAPPANA., PIN - 685508 2 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, KOTTAYAM., PIN - 686001 3 THE KERALA SALES TAX APPELLATE TRIBUNAL , ADDITIONAL BENCH, STATE GOODS AND SERVICES TAX COMPLEX, NAGAMPADAM, KOTTAYAM., PIN - 686002 4 DEPUTY COMMISSIONER (ASSESSMENT), STATE GOODS AND SERVICES TAX DEPARTMENT, KATTAPPANA, PIN – 685508 R BY GP SMT.JASMIN M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT The petitioner is an assessee under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the KGST Act' for short). Against Ext.P1 order issued by the 1st respondent imposing penalty under Section 45A of the KGST Act, the petitioner preferred Ext.P2 appeal before the 2nd respondent. It is contended that, though the petitioner has produced Ext.P7 judgment along with Ext.P2 appeal, the 2nd respondent, by Ext.P3 order, dismissed the appeal based on an overruled judgment of this Court. Against Ext.P3, the petitioner has now preferred Ext.P4 appeal along with Ext.P6 stay petition before the 3rd respondent. The petitioner seeks for a direction to the 3rd respondent to
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dispose of Ext.P4 appeal on the basis of the dictum in Ext.P7 judgment.
2. Heard the learned counsel for the petitioner and the learned Government Pleader.
3. On 10.05.2024, this Court has issued an interim direction to the 3rd respondent to consider Ext.P6 stay petition filed along with Ext.P4 appeal, within a period of two months from the date of receipt of a copy of that order. Till such time, this Court also stayed coercive proceedings pursuant to Ext.P1.
4. In view of the interim order passed by this Court on 10.05.2024, no further orders need to be passed in this writ petition. However, it will be open to the 3rd respondent to dispose of the appeal itself, if possible, within the time limit as above. It is made clear that till Ext.P6 stay petition is considered, there
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shall not be any coercive proceedings against the petitioner.
The writ petition is disposed of as above.
Sd/- MURALI PURUSHOTHAMAN JUDGE SB
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APPENDIX PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF PENALTY IMPOSED U/S.45A OF THE KGST ACT BY 1ST RESPONDENT IN ESTIMATING GROSS PROFIT FOR 2019-20 TO DEMAND TURNOVER TAX.
Exhibit P2 TRUE COPY OF STATUTORY APPEAL IN FORM NO.30 DATED 05.02.2024, SUBMITTED BEFORE 2ND RESPONDENT, AGAINST EXT P1 PENALTY.
Exhibit P3 TRUE COPY OF 1ST APPELLATE ORDER DATED 06.04.2024 IN STA (IDK) 01/2024 SERVED TO APPELLANT ON 19.04.2024.
Exhibit P4 TRUE COPY OF 2ND APPEAL DATED 24.04.2024 SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT P3 1ST APPELLATE ORDER, WHICH WAS ACKNOWLEDGED ON 27.04.2024.
Exhibit P5 TRUE COPY OF AFFIDAVIT AND PETITION FOR EARLY HEARING DATED 24.04.2024 SUBMITTED ALONG WITH EXT P4 APPEAL BEFORE 3RD RESPONDENT.
Exhibit P6 TRUE COPY OF AFFIDAVIT AND PETITION FOR STAY DATED 24.04.2024 SUBMITTED ALONG WITH EXT P4 APPEAL BEFORE 3RD RESPONDENT.
Exhibit P7 TRUE COPY OF JUDGMENT DATED 06.09.2018 IN OT REV.124 OF 2014 PASSED BY DIVISION BENCH OF THIS HON'BLE COURT IN OVERRULING JUDGMENT DATED 30.05.2016 IN ST REV. NO.9/2013 IN HOTEL SURYA VS. STATE OF KERALA.