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M/S. Parays Holiday Hotels PVT. LTD. vs. The State Tax Officer

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WP(C)/6133/2023HC KeralaGSTCNR KLHC01014450202323 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 6133 OF 2023 PETITIONER: M/S. PARAYS HOLIDAY HOTELS PVT. LTD. PARAYS BUILDING, T.B. JUNCTION, MUVATTUPUZHA, ERNAKULAM - PIN – 686 661 REPRESENTED BY ITS DIRECTOR, ANN BENNY. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER SQUAD NO. VI, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT MUVATTUPUZHA, PIN – 686 661 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI, PIN – 682 002 DR. THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 6133 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.6133 of 2023 ------------------------------------------- Dated this the 23rd day of February, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.

2.

The limited prayer in this writ petition is for a direction to the 2nd respondent to dispose of Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition.

3.

In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Ext.P2 appeal and Ext.P3 stay petition and hear and dispose of the stay petition within two months from the date of receipt of a copy of this judgment. The coercive steps for recovery shall be kept in abeyance till then. T.R.RAVI sn JUDGE

WP(C) NO. 6133 OF 2023 3 APPENDIX OF WP(C) 6133/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 05-01-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 16-01-2023 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 16-01-2023 RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE

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.