Saj Lucia vs. State Of Kerala - Kerala High Court, 01 June 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 1ST DAY OF JUNE 2022 / 11TH JYAISHTA, 1944 WP(C) NO. 29019 OF 2021 PETITIONER: M/S.SAJ LUCIA, KANICHAL HOTELS PVT. LTD., EAST FORT, THIRUVANANTHAPURAM-695 023, REPRESENTED BY ITS DIRECTOR, REJI K. VARGHESE, S/O. K.V.VARGHESE, AGED 57 YEARS. BY ADV MILLU DANDAPANI RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES (G) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, 2ND FLOOR, KARAMANA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: BY SMT RASHMITHA R CHANDRAN, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.29019 of 2021 ..2..

JUDGMENT Petitioner, a private limited company running a four star business hotel under the name and style M/s.Saj Lucia in East Fort, Thiruvananthapuram registered under the Kerala General Sales Tax Act,1963 has filed this writ petition seeking the following reliefs:- “(i) issue a writ of certiorari or any other writ, order or direction, quashing Exts.P10 and P12; (ii) issue a writ of mandamus or any other writ, order or direction, directing the 2nd respondent to consider Ext.P9 objection before passing any assessment orders;” The main grievance of the petitioner is that, they were not served with Ext.P12 assessment order before the issuance of Ext.P10 revenue recovery notice issued under Section 7 of the Revenue Recovery act. It is the further case of the petitioner that, before passing Ext.P12 order, the petitioner was not given an opportunity of personal hearing, which is in violation of principles of natural justice.

I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.

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On 16.12.2021, this Court had directed the petitioner to take steps to file an appeal against Ext.P12 assessment order and this Court had granted interim stay of all further proceedings pursuant to Ext.P10 revenue recovery notice for a period of two months. The order of interim stay was extended from time to time till today. Hence, I feel, there is no necessity to go into the merits of the case.

Since Ext.P12 assessment order is an appealable order, this writ petition is disposed of with a direction to the petitioner to file an appeal against Ext.P12 assessment order before the appellate authority, if not already filed, within a period of two weeks from the date of receipt of a copy of this judgment. It is also directed that till such time, respondents shall not take any coercive steps to recover the amount covered by Ext.P10 revenue recovery notice. The writ petition is disposed of as above. SHOBA ANNAMMA EAPEN, JUDGE MBS/ ..4.. APPENDIX OF WP(C) 29019/2021 PETITIONER'S EXHIBITS Exhibit P1OF THE NOTICE DATED 29.12.2020 UNDER FORM NO.50 OF THE KGST RULES, 1963 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. Exhibit P2OF THE REPLY DATED 11.1.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P3OF THE LETTER DATED 13.1.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P4OF THE LETTER DATED 22.1.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P5OF THE CERTIFICATE CREATED ON 23.9.2020 ISSUED BY THE CHARTERED ACCOUNTANT. Exhibit P6OF THE NOTICE IN FORM NO.50 DATED 12.3.2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit P7OF THE REPLY LETTER DATED 16.3.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P8OF THE NOTICE NO.32010196432/2016-17 DATED 22.3.2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit P9OF THE REPLY ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT ON 29/03/2021. Exhibit P10OF THE REVENUE RECOVERY NOTICE NO.B3-2839/2021 DATED 26.11.2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit P11OF THE LETTER DATED 29.11.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.

..5.. Exhibit P12OF THE ASSESSMENT ORDER DATED 30.3.2021 SERVED TO THE PETITIONER ON 30.11.2021 BY THE 2ND RESPONDENT. Exhibit P13OF THE LETTER DATED 2.12.2021 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT SEEKING ISSUANCE OF CERTIFIED COPY OF THE ASSESSMENT ORDER DATED 30.3.2021. Exhibit P14OF THE REGISTRATION DETAILS OF THE PETITIONER BEFORE THE 2ND RESPONDENT SHOWING ITS EMAIL, PHONE NUMBER AND RESIDENTIAL ADDRESS OF DIRECTORS ETC.