Darwin Cruz vs. The State Commissioner Of State Goods And Service Tax Department

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 14TH DAY OF FEBRUARY 2020 / 25TH MAGHA, 1941 WP(C).No.4232 OF 2020(D) PETITIONER: DARWIN CRUZ AGED 60 YEARS PROPRIETOR, M/S. ALL SEASON BACKWATER RESORT, NEAR THEVALLY BRIDGE, MATHILIL P O, KOLLAM DISTRICT. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE STATE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA P O, THIRUVANANTHAPURAM, PIN-695002. 2 THE STATE TAX OFFICER(LUXURY TAX) KOLLAM, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, ASRAMAM P O, KOLLAM DISTRICT, PIN-691002. 3 THE KERALA STATE VALUE ADDED TAX APPELATE TRIBUNAL THIRUVANANTHAPURAM, SASTHAMANGALAM, THIRUVANANTHAPURAM, PIN-695010. 4 THE DEPUTY TAHSILDAR(RR) KOLLAM, TALUK KACHERY, KOLLAM DISTRICT, PIN-691001. SMT M.M.JASMINE,GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4232 OF 2020(D) 2 JUDGMENT Dated this the 14th day of February 2020 The petitioner has approached this Court to issue appropriate direction to the third respondent for disposal of the second appeal preferred against Ext.P2 order dated 19.12.2019 pertaining to the assessment year 2016-2017 along with Exts.P3 and P4 stay application, but no action is taken so far. 2. The learned counsel for the respondent does not deny the aforementioned contentions and submits that in case any directions are issued, the competent authority shall take a decision thereon. 3. Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction WP(C).No.4232 OF 2020(D) 3 to the third respondent to consider and dispose of the interim application within a period of one month and the appeal within another three months, in accordance with law, after affording an opportunity of hearing to the petitioner. Till such time the interim application is decided, any demand in pursuance to assessment order is ordered to be kept in abeyance. SD/- AMIT RAWAL JUDGE ACM/18.2.2020 WP(C).No.4232 OF 2020(D) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 30.06.2018, PASSED BY THE 2ND RESPONDENT, UNDER SEC.6(2) OF THE KTL ACT. EXHIBIT P2