St. Mary S Hotels PVT. LTD vs. The Joint Commissioner (Appeals) - Kerala High Court, 09 October 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 09TH DAY OF OCTOBER 2020 / 17TH ASWINA, 1942 WP(C).No.21270 OF 2020(G) PETITIONERS: 1 ST. MARY S HOTELS PVT. LTD THE WINDSOR CASTLE,KODIMATHA, KOTTAYAM-686039,REPRESENTED BY ITS MANAGING DIRECTOR,MR.T.O.ALEYAS. 2 T.O.ALEYAS, AGED 60 YEARS MANAGING DIRECTOR,ST.MARY'S HOTEL PVT.LTD,S/O.UNNITTAN,RESIDING AT THOTTATHIL HOUSE,MUTHOOR.P.O-689107,THIRUVALLA,PATHANAMTHITTA DISTRICT. BY ADVS. SRI.K.N.RADHAKRISHNAN(THIRUVALLA) SRI.R.KISHORE (KALLUMTHAZHAM) RESPONDENTS: 1 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM,PIN-686001. 2 THE COMMERCIAL TAX OFFICER(LT), OFFICE OF THE DY.COMMISSIONER, COMMERCIAL TAXES,KOTTAYAM, PIN-686001. 3 STATE TAX OFFICE SQUAD NO.1, STATE GOODS AND SERVICE TAX DEPARTMENT,SQUAD-IV,IIND FLOOR, COLLECTORATE,KOTTAYAM-686002. BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21270 OF 2020(G) 2

JUDGMENT

The petitioners have approached this Court aggrieved by Ext.P13 series of first appellate orders under the Kerala Value Added Tax ('the Act' for short). Although various contentions are raised in the writ petition in its challenge against Ext.P13 series of first appellate orders, I am of the view that as against Ext.P13 series of orders, the petitioners have an effective alternative remedy by way of filing an appeal before the appellate Tribunal under the Act. Having chosen to go for the appellate remedy through the hierarchically structured appellate mechanism under the Act, it would not be proper for the petitioners to turn around after the first appellate stage, and approach this Court through this writ petition under Article 226 of the Constitution of India. Accordingly, without prejudice to the right of the petitioners to move the Appellate Tribunal in its challenge against Ext.P13 series of first appellate orders, the writ petition in its challenge against the same is dismissed. Taking note of the submission of the learned counsel for the petitioners that they would require some time to move the Appellate authority, I direct that recovery steps pursuant to Ext.P13 series of first

WP(C).No.21270 OF 2020(G) 3 appellate orders as also the assessment orders concerned shall be kept in abeyance for a period of one month, so as to enable the petitioners to move the Appellate Tribunal, in the meanwhile. A.K.JAYASANKARAN NAMBIAR

JUDGE mns/09.10.2020

WP(C).No.21270 OF 2020(G) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDERS DATED 09.10.2019 IN R.P.NO.448/2016 IN COMPANY APPEAL NO.6/2013. EXHIBIT P2OF ORDER IN SLP NO.30483/2015 HONOURABLE SUPREME COURT,DATED 27.9.2016 EXHIBIT P3 A COPY OF THE ORDER DATED 06.03.2018 OF NCLT IN CA 57/2017 IN CP NO.9/2016 EXHIBIT P4 THE COPY OF ORDER DATED 15.05.2018 PASSED BY THE NCLAT EXHIBIT P5 NCLT,CHENNAI BENCH. EXHIBIT P6 NCLT,KOCHI BENCH EXHIBIT P7 AOF THE JUDGMENT DATED 13/07/2018 IN W.P(C)NO.41488 OF 2017 EXHIBIT P8 THEOF JUDGMENT DATED IN WP(C)NO.29264 OF 2018 EXHIBIT P9 THE INTERIM ORDER DATED 09.01.2020 IN W.P(C)NO.301/2020 EXHIBIT P10 THE COPY INTERIM ORDER DATED 03.03.2020 IN W.P(C)NO.6151/2020 EXHIBIT P11 THE COPY OF ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 10.06.2013 EXHIBIT P11(A)OF THE ASSESSMENT ORDERS FOR THE YEAR 2009-10 DATED 17.03.2014. EXHIBIT P11(B)OF ASSESSMENT ORDERS FOR THE YEAR 2010-11 DATED 18.03.2015. EXHIBIT P11(C)OF THE SAID ASSESSMENT ORDERS OF THE YEAR 2011-12 DATED 30.10.2015

WP(C).No.21270 OF 2020(G) 5 EXHIBIT P11(D) THE COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 04.05.2016 EXHIBIT P11(E)OF PROCEEDINGS DATED 31.05.2016 OF THE INTELLIGENCE OFFICER SQUAD,COMMERCIAL TAX EXHIBIT P11(F) THE COPY OF PROCEEDINGS OF STATE GOODS AND SERVICE TAX DEPARTMENT,KOTTAYAM DATED 28.10.2019 EXHIBIT P12OF ADDITIONAL GROUNDS AND ARGUMENT NOTE (WITHOUT ANNEXURES)IN ONE SUCH OF APPEAL LTA-45/2014. EXHIBIT P13OF THE APPELLATE ORDER IN LTA 26/14 DATED 10.08.2020,WITH RESPECT TO THE ASSESSMENT ORDER 2008-2009 EXHIBIT P13(A)OF THE APPELLATE ORDER IN LTA 45/14 DATED 10.08.2020,WITH RESPECT OF THE AFORESAID ASSESSMENT ORDER FOR THE YEAR 2009- 10 EXHIBIT P13(B)OF THE APPELLATE ORDER IN LTA 16/2015 DATED 10.08.2020,WITH RESPECT OF THE ASSESSMENT ORDERS FO THE YEAR 2010-11 EXHIBIT P13(C)OF THE APPELLATE ORDER IN LTA 53/15 DATED 11.08.2020,WITH RESPECT OF THE AFORESAID ASSESSMENT ORDER FOR THE YEAR 2011- 12 EXHIBIT P 13(D)OF THE APPELLATE ORDER IN LTA 40/2016 DATED 11.08.2020,WITH RESPECT OF THE AFORESAID ASSESSMENT ORDER IN LT 40/16 FOR THE YEAR 2012-13 EXHIBIT P13(E)OF THE APPELLATE ORDER IN LTA-41/16 DATED 11/08/2020,WITH RESPECT TO THE AFORESAID ASSESSMENT ORDER FOR THE YEAR 2013- 14 EXHIBIT P13(F)OF THE APPELLATE ORDERS IN R.P.NO.72/2019 DATED 27.08.2020 WITH RESPECT TO THE AFORESAID ASSESSMENT ORDER FOR THE YEAR 2013-14. WP(C).No.21270 OF 2020(G) 6 EXHIBIT P14 COPY OF JUDGMENT IN LAXMI STEEL ROLLING MILLS VERSUS UNION OF INDIA IN 1999(111)E.L.T.695(P&H). RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE