P. Kandankutty & Sons - Sea Queen Hotel vs. Deputy Commissioner - Kerala High Court, 28 June 2022

Cause title — parties, addresses and appearances

W.P(C).20477/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944 WP(C) NO. 20477 OF 2022 PETITIONER/S: P. KANDANKUTTY & SONS - SEA QUEEN HOTEL BEACH ROAD, KOZHIKODE, PIN-673001, REPRESENTED BY ITS MANAGING PARTNER P. AJAYAKUMAR. BY ADVS. K.S.HARIHARAN NAIR G.REMADEVI RAJATH R NATH HARIMA HARIHARAN RESPONDENT/S: 1 DEPUTY COMMISSIONER SPECIAL CIRCLE-1, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE, PIN- 673 006. 2 JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, NIRMAL ARCADE BUILDING, ERANHIPALAMP.O, KOZHIKODE, PIN- 673 006. 3 TAHSILDAR (REVENUE RECOVERY), OFFICE OF THE TAHSILDAR (REVENUE RECOVERY), CIVIL STATION, KOZHIKODE, PIN-673 020. OTHER PRESENT: DR. THUSHARA JAMES (SR. GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).20477/22 2

JUDGMENT Petitioner has preferred Ext.P2 series of statutory appeals along with stay petitions before the 2nd respondent against Ext.P1 series of assessment orders. The petitioner apprehends that recovery proceedings may be initiated against him pending consideration of the stay petitions and refers to Ext.P4 revenue recovery notice issued to him.

Having heard the learned counsel for the petitioner and the learned Senior Government Pleader for the respondents, this writ petition will stand disposed of directing the 2nd respondent, before whom Ext.P2 series of appeals along with stay petitions are pending, to consider and pass orders on stay petitions filed by the petitioner within a period of two months from the date of receipt of a certified copy of this judgment. Further recovery proceedings against the petitioner shall stand stayed till orders are passed on stay petitions on condition that the petitioner remits a sum of Rs.5,00,000/- (Rupees Five lakhs only) within a period of two weeks from today. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/28.6.22 //// P.S. to Judge APPENDIX OF WP(C) 20477/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF MODIFIED ASSESSMENT ORDER DATED 28- 09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09. Exhibit P1(A) COPY OF MODIFIED ASSESSMENT ORDER DATED 28- 09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. Exhibit P1(B) COPY OF MODIFIED ASSESSMENT ORDER DATED 28- 09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. Exhibit P1(C) COPY OF MODIFIED ASSESSMENT ORDER DATED 28- 09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. Exhibit P1(D) COPY OF MODIFIED ASSESSMENT ORDER DATED 28- 09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1. Exhibit P2(A) COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1(A). Exhibit P2(B) COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1(B). Exhibit P2(C) COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1(C). Exhibit P2(D) COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1(D). Exhibit P3 COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN EXT. P2 APPEAL. Exhibit P3(A) COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN EXT. P2(A) APPEAL. Exhibit P3(B) COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN EXT. P2(B) APPEAL Exhibit P3(C) COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN P2 (C) APPEAL. Exhibit P3(D) COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN EXT.P2(D) APPEAL. Exhibit P4 COPY OF REVENUE RECOVERY NOTICE DATED 14-06- 2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2008-09. Exhibit P4(A) COPY OF REVENUE RECOVERY NOTICE DATED 14-06- 2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2009-10. Exhibit P4(B) COPY OF REVENUE RECOVERY NOTICE DATED 14-06- 2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2010-11. Exhibit P4(C) COPY OF REVENUE RECOVERY NOTICE DATED 14-06- 2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2011-12. Exhibit P4(D) COPY OF REVENUE RECOVERY NOTICE DATED 14-06- 2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13.