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Hotel Chembarathy Garden vs. State Of Kerala

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WP(C)/29143/2023HC KeralaGSTCNR KLHC01063800202308 September 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945 WP(C) NO. 29143 OF 2023 PETITIONER: HOTEL CHEMBARATHY GARDEN KUTTIKKOL P.O., NATIONAL HIGHWAY -17, THALIPARAMBA, KANNUR – 670 562, REP. BY ITS MANAGING PARTNER, N.M. MANI, AGED 70 YEARS, S/O. MANI KURIAN, CHEMBARATHY NJARALAKKATTU HOUSE, THODUPUZHA EAST P.O., IDUKKI DISTRICT, PIN – 685 584. BY ADVS. GEORGE MATHEW M.D.SASIKUMARAN SUNIL KUMAR A.G MATHEW K.T. GEORGE K.V. STEPHY K REGI MEDHA B.S. RESPONDENTS: 1 STATE OF KERALA REP. BY ITS SECRETARY, SALES TAX DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 2 THE DEPUTY COMMISSIONER OF STATE TAX TAXPAYER SERVICE DIVISION, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, ADDITIONAL CIVIL STATION, KANNUR, PIN – 670 002. SMT. JASMINE M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 29143/2023 : 2 : DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 29143 of 2023

--------------------------------------------------------- Dated this the 8th day of September, 2023. JUDGMENT The petitioner has filed the instant writ petition under Article 226 of the Constitution of India challenging Exhibits P1 to P6 notices issued by the second respondent for an amount of Rs.30,65,713/-.

2.

Smt. Jasmine M.M., the learned Government Pleader, submits that the assessing authority is empowered to grant instalments under Rule 13B of the Kerala General Sales Tax Rules, 1963 and the petitioner may approach the assessing authority with appropriate application seeking instalment facility.

3.

Considering the said submission, the present writ petition is disposed of with liberty to the petitioner to move the assessing authority seeking instalment facility for payment of the demanded tax amount, within a period of one week from today. In that event, the assessing authority shall pass appropriate orders on the application to be submitted by the petitioner in accordance with law. The impugned demand notices shall be kept in abeyance for a period of one week. DINESH KUMAR SINGH, JUDGE.

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W.P.(C) No. 29143/2023 : 3 : APPENDIX OF WP(C) 29143/2023 PETITIONER’S EXHIBITS: Exhibit P1OF NOTICE NO. 32120413604/2022-23 (1) DTD. 16.08.2023ISSUED BY 2ND RESPONDENT. Exhibit P2OF NOTICE NO. 32120413604/2022-23 (2) DTD. 16.08.2023 ISSUED BY 2ND RESPONDENT. Exhibit P3OF NOTICE NO. 32120413604/2022-23 (3) DTD. 16.08.2023 ISSUED BY 2ND RESPONDENT. Exhibit P4OF NOTICE NO. 32120413604/2022-23 (4) DTD. 16.08.2023 ISSUED BY 2ND RESPONDENT. Exhibit P5OF NOTICE NO. 32120413604/2022-23 (5) DTD. 16.08.2023 ISSUED BY 2ND RESPONDENT. Exhibit P6OF NOTICE NO. 32120413604/2022-23 (6) DTD. 16.08.2023 ISSUED BY 2ND RESPONDENT. RESPONDENTS’ EXHIBITS: NILPS To Judge. rv

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.