Sneha Regency (Paray Village Country) vs. The Deputy Commissioner Of State Tax - Kerala High Court, 30 September 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 30TH DAY OF SEPTEMBER 2021 / 8TH ASWINA, 1943 WP(C) NO. 20574 OF 2021 PETITIONER : SNEHA REGENCY (PARAY VILLAGE COUNTRY), A UNIT OF KOLLENGODE HERITAGE HOTELS AND TOURISM PVT. LTD. XI/730, GOVINDAPURAM ROAD, KOLLENGODE, PALAKKAD-678 506, REPRESENTED BY ITS MANAGING DIRECTOR, ANN BENNY ANTONY PAREL. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS : 1 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD - 678 001 BY SENIOR GOVT.PLEADER ADV.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20574 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.20574 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 30th day of September, 2021

JUDGMENT Petitioner has preferred Ext.P2 appeal before the 2nd respondent against the order of assessment dated 06.03.2021 for the year 2018-19 under the Kerala Goods and Services Tax Act. It is submitted by the petitioner that the appeal was finally heard on 05.08.2021 and the orders are awaited. However, in the meantime, petitioner apprehends coercive steps to be taken and it is submitted that if coercive steps are carried out, the appeal itself will become infructuous.

I have heard the learned counsel for the petitioner as well as the learned Senior Government Pleader.

Having regard to the fact that the appeal has already been heard on 05.08.2021, it is only necessary in the interest of justice that no coercive proceedings are taken until order in appeal are passed. In view of the above, there will be a direction to the 2nd

WP(C) NO. 20574 OF 2021 3 respondent to keep in abeyance all coercive steps until a decision in Ext.P2 appeal (STA.No.9/2021) are ordered by the 2nd respondent.

The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 20574 OF 2021 4 APPENDIX OF WP(C) 20574/2021 PETITIONER'S EXHIBITS : Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2018-19 (KGST). Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P4 COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P5 COPY OF NOTICE IN FORM NO. 1 AND 25 ISSUED BY THE 1ST RESPONDENT.