Swagath Tourist Home vs. The Assistant Commissioner-Ii
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 08TH DAY OF MARCH 2021 / 17TH PHALGUNA, 1942 WP(C).No.5894 OF 2021(J) PETITIONER: M/S.SWAGATH TOURIST HOME MUNICIPAL BUILDING, ANGAMALY-683572 REPRESENTED BY ITS PARTNER SRI.DAVID KURIAKKOSE. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENTS: 1 THE ASSISTANT COMMISSIONER-II SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, 3RD FLOOR, K.A.P. COMPLEX, MATTANCHERRY AT ALUVA-683 101. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, THEVARA, ERNAKULAM-682 015. 3 THE KERALA VAT APPELLATE TRIBUNAL 6TH FLOOR, SGST COMPLEX, THEVARA, ERNAKULAM-682 015. 4 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY-682 002. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 8th day of March 2021 Heard both sides.
As against the assessment order at Ext.P1, the petitioner has preferred an appeal at Ext.P3 along with a stay petition at Ext.P4 before the 3rd respondent. Learned counsel for the petitioner submits that during the pendency of the stay petition, respondents have issued revenue recovery notice at Ext.P5. The limited request of the petitioner is for a direction to the respondents to keep the revenue recovery proceedings in abeyance till disposal of the stay petition at Ext.P4. 3. Learned Government Pleader opposed the writ petition and submitted that assessment order is already issued against the petitioner.
I have considered the submissions so advanced. In the facts and circumstances of the case, as the stay petition in the statutory appeal is pending, this writ petition is disposed of with the following directions: The 3rd respondent to decide the stay petition at Ext.P4, after hearing the petitioner, within a period of six weeks from the date of communication of this judgment. The petitioner to co-operate the 3rd respondent in disposal of the stay petition. Till disposal of the stay petition, revenue recovery notice at Ext.P5 should be kept in abeyance. The petitioner to supply copy of the judgment to the 3rd respondent for compliance. A.M.BADAR JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 24.10.2017 FOR THE YEAR 2013-14 ISSUED BY THE IST RESPONDENT. EXHIBIT P2 COPY OF APPELLATE ORDER DATED 8.12.2020 FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF APPEAL MEMORANDUM DATED 26.2.2021 FOR THE YEAR 2013-14 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF STAY PETITION DATED 26.2.2021 IN EXT.P3 APPEAL. EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE DATED 23.2.2021 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2013-14. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
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.