Victory Inn Park Residency Private LTD vs. The State Tax Officer -Ii
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, THE 1ST DAY OF NOVEMBER 2022 / 10TH KARTHIKA, 1944 WP(C) NO. 34793 OF 2022 PETITIONER: VICTORY INN PARK RESIDENCY PRIVATE LTD PARAMPADAM, CALICUT ROAD, KUNNAMKULAM, THRISSUR -680503 REPRESENTED BY ITS MANAGING DIRECTOR SRI. SUNOJ KURIYAN, PIN - 680503 BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE STATE TAX OFFICER -II STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION,KAKKAD, KUNNAMKULAM, PIN - 680503 2 THE JOINT COMMISSIONER [APPEALS], STATE GOODS AND SERVICES TAX DEPARTMENT STATE TAX COMPLEX,POOTHOLE, THRISSUR -, PIN - 680004 3 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX COMPLEX, POOTHOLE, THRISSUR -, PIN - 680004 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No. 34793 of 2022 ..2.. JUDGMENT Dated this the 1st day of November, 2022 The petitioner suffered Ext.P1 order of assessment under the provisions of the KGST Act for the assessment year 2020 – 2021. The petitioner filed Ext.P2 appeal before the 2nd respondent along with Ext.P2(a) application for stay. Pending consideration of the stay petition by the 2nd respondent, the petitioner faced recovery proceedings as evident from Ext.P5. The petitioner prays that till the orders are passed on the stay petition by the 2nd respondent, further proceedings for the recovery of the amount due under Ext.P1 order of assessment may be kept in abeyance.
Heard the learned Senior Government Pleader also.
Having regard to the facts and circumstances of the
W.P.(C)No. 34793 of 2022 ..3.. case and considering the limited nature of the relief sought for by the petitioner, this Writ Petition is disposed of directing that further steps for recovery of any amount due under Ext.P1 order of assessment shall be kept in abeyance till a decision is taken on Ext.P2(a) application for stay filed in Ext.P2 appeal. The 2nd respondent shall dispose of Ext.P2(a) stay petition after affording an opportunity of hearing to the petitioner within a period of six weeks from the date of receipt of a certified copy of this judgment. I Make it clear that the issue regarding the liability of the petitioner to pay interest on the amount of turnover tax paid by the petitioner on parcel sales (as permitted by the Government during the covid – 19 pandemic) will be subject to the decision of this Court in similar matters. GOPINATH P. JUDGE RMV
4 APPENDIX OF WP(C) 34793/2022 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2020-21 DATED: 30-07-2022 Exhibit P2OF THE APPEAL FILED AGAINST EXT.P.1 DATED: 30-08-2022 Exhibit P2(a)OF THE APPLICATION FOR STAY OF COLLECTION OF TAX/INTEREST DATED: 30-08-2022 Exhibit P3OF THE RELEVANT PAGE OF THE KERALA FINANCE ACT,2008 SHOWING LEVY OF CESS ON FOREIGN LIQUOR Exhibit P4OF THE RELEVANT PAGE OF THE KERALA FINANCE ACT,2018 SHOWING OMISSION OF CESS ON FOREIGN LIQUOR Exhibit P5OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED: 17-10-2022P.A.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.