Hotel Krithika International vs. The State Of Kerala

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WP(C)/34630/2019HC KeralaGSTCNR KLHC01090202201908 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS15 pages
For Petitioner: SRI.K.B.PRADEEP, SHRI.HARISANKAR RFor Respondent: SRI.K.B.PRADEEP, SHRI.HARISANKAR R

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941 WP(C).No.34568 OF 2019(U) PETITIONERS: HOTEL KRITHIKA INTERNATIONAL VIZHINJAM,THIRUVANANTHAPURAM, REPRESENTED BY ITS SOLE PROPRIETOR,B. SURENDRA DAS, S/O. LATE BHANU PANICKER BY ADVS. SRI.K.B.PRADEEP SHRI.HARISANKAR R RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 001 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF SALES TAX, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM ,PIN-695 001 3 THE ASSISTANT COMMISSIONER II (ASSESSMENT) SPECIAL CIRLCE THIRUVANANTHAPURAM,PIN-695 001 4 THE ASSISTANT COMMISSIONER AND AUTHORISED OFFICE (UNDER RR ACT) DEPARTMENT OF STATE GOODS AND SERVICES TAX, NEYYATTINKARA, PIN-695 121 OTHER PRESENT: SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2020, ALONG WITH WP(C).34630/2019(C), WP(C).34675/2019(H), WP(C).34702/2019(K), WP(C).34717/2019(L), WP(C).34766/2019(U), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.34568/2019 & Con.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941 WP(C).No.34630 OF 2019(C) PETITIONERS: HOTEL KRITHIKA INTERNATIONAL, VIZHINJAM, THIRUVANANTHAPURAM REPRESENTED BY ITS SOLE PROPRIETOR B. SURENDRA DAS, S/O. LATE BHANU PANICKER. BY ADVS. SRI.K.B.PRADEEP SHRI.HARISANKAR R RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN 695 001. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF SALES TAX, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN 695 001. 3 THE ASSISTANT COMMISSIONER II (ASSESSMENT) SPECIAL CIRCLE, THIRUVANANTHAPURAM, PIN 695 001. 4 THE ASSISTANT COMMISSIONER AND AUTHORIZED OFFICER (UNDER RR ACT) DEPARTMENT OF STATE GOODS AND SERVICES TAX, NEYYATTINKARA, PIN 695 121. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2020, ALONG WITH WP(C).34568/2019(U), WP(C).34675/2019(H), WP(C).34702/2019(K), WP(C).34717/2019(L), WP(C).34766/2019(U), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.34568/2019 & Con.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941 WP(C).No.34675 OF 2019(H) PETITIONERS: HOTEL KRITHIKA INTERNATIONAL VIZHINJAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS SOLE PROPRIETOR B. SURENDRA DAS, S/O LATE BHANU PANICKER. BY ADVS. SRI.K.B.PRADEEP SHRI.HARISANKAR R SHRI.SREERAJ M.D. RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF SALES TAX, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN-695 001. 3 THE ASSISTANT COMMISSIONER 11 (ASSESSMENT)SPECIAL CIRCLE, THIRUVANANTHAPURAM, PIN-695 001. 4 THE ASSISTANT COMMISSIONER AND AUTHORIZED OFFICER (UNDER RR ACT), DEPARTMENT OF STATE GOODS AND SERVICES TAX, NEYYATTINKARA, PIN-695 121. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2020, ALONG WITH WP(C).34568/2019(U), WP(C).34630/2019(C), WP(C).34702/2019(K), WP(C).34717/2019(L), WP(C).34766/2019(U), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.34568/2019 & Con.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941 WP(C).No.34702 OF 2019(K) PETITIONERS: HOTEL KRITHIKA INTERNATIONAL VIZHINJAM, THIRUVANANTHAPURAM REPRESENTED BY ITS SOLE PROPRIETOR B. SURENDRA DAS, S/O. LATE BHANU PANICKER. BY ADVS. SRI.K.B.PRADEEP SHRI.SREERAJ M.D. RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF SALES TAX, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM 695 001. 3 THE ASSISTANT COMMISSIONER II (ASSESSMENT) SPECIAL CIRCLE THIRUVANANTHAPURAM, 695 001 DEPARTMENT OF STATE GOODS AND SERVICES TAX. 4 THE ASSISTANT COMMISSIONER AND AUTHORIZED OFFICER (UNDER RR ACT), DEPARTMENT OF STATE GOODS AND SERVICES TAX, NEYYATTINKARA, 695 121. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2020, ALONG WITH WP(C).34568/2019(U), WP(C).34630/2019(C), WP(C).34675/2019(H), WP(C).34717/2019(L), WP(C).34766/2019(U), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.34568/2019 & Con.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941 WP(C).No.34717 OF 2019(L) PETITIONER: HOTEL KRITHIKA INTERNATIONAL VIZHINJAM, THIRUVANANTHAPURAM REPRESENTED BY ITS SOLE PROPRIETOR B. SURENDRA DAS, S/O. LATE BHANU PANICKER. BY ADV. SRI.K.B.PRADEEP RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF SALE TAX, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM 695 001. 3 THE ASSISTANT COMMISSIONER II (ASSESSMENT) SPECIAL CIRCLE, THIRUVANANTHAPURAM 695 001. 4 THE ASSISTANT COMMISSIONER AND AUTHORIZED OFFICER (UNDER RR ACT), DEPARTMENT OF STE GOODS AND SERVICES TAX, NEYYATTINKARA, 695 121. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2020, ALONG WITH WP(C).34568/2019(U), WP(C).34630/2019(C), WP(C).34675/2019(H), WP(C).34702/2019(K), WP(C).34766/2019(U), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.34568/2019 & Con.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941 WP(C).No.34766 OF 2019(U) PETITIONER: HOTEL KRITHIKA INTERNATIONAL VIZHINJAM, THIRUVANANTHAPURAM REPRESENTED BY ITS SOLE PROPRIETOR B. SURENDRA DAS, S/O. LATE BHANU PANICKER. BY ADVS. SRI.K.B.PRADEEP SHRI.HARISANKAR R RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF SALES TAX, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN-695 001 3 THE ASSISTANT COMMISSIONER II (ASSESSMENT) SPECIAL CIRCLE, THIRUVANANTHAPURAM, PIN-695 001. 4 THE ASSISTANT COMMISSIONER AND AUTHORIZED OFFICER (UNDER RR ACT), DEPARTMENT OF STATE GOODS AND SERVICES TAX, NEYYATTINKARA, PIN-695 121 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2020, ALONG WITH WP(C).34568/2019(U), WP(C).34630/2019(C), WP(C).34675/2019(H), WP(C).34702/2019(K), WP(C).34717/2019(L), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.34568/2019 & Con.cases 7 ALEXANDER THOMAS, J. ------------------------------------------- WP(C)Nos.34568/2019, 34630, 34675/2019, 34702/2019, 34717/2019 & 34766/2019 ---------------------------------------------- Dated this the 8th day of January, 2020

JUDGMENT The prayers are similar in all these writ petitions, which read as follows:- “(a) issue a writ of mandamus or any other appropriate writ, order or direction commanding the 2nd respondent to consider and pass order in Exts.P-4 petition for condonation of delay and Ext.P-3 statutory appeal within a time frame fixed by this Honourable Court. (b) issue a writ of mandamus or any other appropriate writ, order or direction commanding the 4th respondent to keep in abeyance all steps/demand pursuant to or arising out of Exts.P-1 assessment till Exts.P-3 appeal is finally disposed of;”

2.

Sri. K.B. Pradeep, learned counsel appearing for the petitioner and Smt. Thushara James, learned Government Pleader appearing for the respondents.

3.

In these cases, it appears that though the petitioner has filed separate statutory appeals to challenge the respective impugned order along with applications to condone the delay in filing the appeals in each of these cases, the petitioner does not appear to have filed stay applications in those appeals.

4.

Accordingly, it is ordered that it is for the petitioner to immediately file separate stay applications in each of these appeals before the competent appellate authority without much delay preferably within a period of ten days from the date notified for receiving certified copy of this judgment. The impugned order in these cases is Ext.P1. The appeal filed in each of these cases is Ext.P3 and the delay condonation application filed in the appeals is Ext.P4. The appellate authority is respondent No.

2.

Accordingly, it is ordered that in case the petitioner files application for grant of stay in the respective appeals within a period of ten days from the date notified for receiving a certified copy of this judgment, then the 2nd respondent shall consider the plea made for condonation of delay as per Ext.P4 as well as the plea made for stay in these cases and then, after affording reasonable opportunity of being heard to the petitioner through his authorised representative/counsel, if any, will pass orders on the delay condonation applications and stay applications, without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are passed on the stay application and the delay condonation applications as aforedirected, further coercive steps for enforcement of the impugned order in these cases shall be kept in abeyance. Further it is made clear that in case the petitioner has not so far filed any stay applications in these cases and the petitioner also does not choose to file stay applications in these cases at lest within the above said time limit now stipulated by this Court, then the above said direction ordering keep in abeyance further coercive steps pursuant to the impugned order shall stand automatically vacated without any further orders from this Court. With these observations and directions, the above Writ Petition (Civil) will stand disposed of. ALEXANDER THOMAS, JUDGE. acd APPENDIX OF WP(C) 34568/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR JULY 2018 EXHIBIT P2OF THE RETURN FILED FOR JULY 2018 DATED 27.1.2019 EXHIBIT P3OF THE APPEAL DATED 3.10.2019 AGAINST EXT.P-1 ASSESSMENT ORDER EXHIBIT P4OF THE PETITION FOR CONDONATION OF DELAY DATED 3.10.2019 SUBMITTED IN EXT.P-3 APPEAL EXHIBIT P5OF THE DEMAND NOTICE DATED ISSUED BY THE 4TH RESPONDENT DATED 24.5.2019 APPENDIX OF WP(C) 34630/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR JUNE 2018 EXHIBIT P2OF THE RETURN FILED FOR JUNE 2018 DATED 27-1-2019. EXHIBIT P3OF THE APPEAL DATED 3-10-2019 AGAISNT EXT.P-1 ASSESSMENT ORDR. EXHIBIT P4OF THE PETITION FOR CONDONATION OF DELAY DATED 3-10-2019 SUBMITTED IN EXT. P3 APPEAL. EXHIBIT P5OF THE DEMAND NOTICE DATED ISSUED BY THE 4TH RESPONDENT DATED 24-5-2019. APPENDIX OF WP(C) 34675/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR APRIL 2018 EXHIBIT P2OF THE RETURN FILED FOR APRIL 2018 DATED 27.1.2019 EXHIBIT P3OF THE APPEAL DATED 3.10.2019 AGAINST EXT P-1 ASSESSMENT ORDER EXHIBIT P4OF THE PETITION FOR CONDONATION OF DELAY DATED 3.10.2019 SUBMITTED IN EXT P-3 APPEAL EXHIBIT P5OF THE DEMAND NOTICE DATED ISSUED BY THE 4TH RESPONDENT DATED 24.5.2019 APPENDIX OF WP(C) 34702/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR SEPTEMBER 2018. EXHIBIT P2OF THE RETURN FILED FOR SEPTEMBER 2018 DATED 27.1.2019. EXHIBIT P3OF THE APPEAL DATED 3.10.2019 AGAINST EXT P1 ASSESSMENT ORDER. EXHIBIT P4OF THE PETITION FOR CON DONATION OF DELAY DATED 3.10.2019 SUBMITTED IN EXT. P-3 APPEAL. EXHIBIT P5OF THE DEMAND NOTICE DATED ISSUED BY THE 4TH RESPONDENT DATED 24.05.2019. APPENDIX OF WP(C) 34717/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR MAY 2018. EXHIBIT P2OF THE RETURN FILED FOR MAY 2018 DATED 27.1.2019. EXHIBIT P3OF THE APPEAL DATED 310.2019 AGAINST EXT. P1 ASSESSMENT ORDER. EXHIBIT P4OF THE PETITION FOR CON DONATION OF DELAY DATED 3.10.2019 SUBMITTED IN EXT. P3 APPEAL. EXHIBIT P5OF THE DEMAND NOTICE DATED ISSUED BY HE 4TH RESPONDENT DATED 27.5.12019. APPENDIX OF WP(C) 34766/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR AUGUST 2018. EXHIBIT P2OF THE RETURN FILED FOR AUGUST 2018 DATED 27.1.2019. EXHIBIT P3OF THE APPEAL DATED 3.10.2019 AGAINST EXT. P1 ASSESSMENT ORDER. EXHIBIT P4OF THE PETITION FOR CONDONATION OF DELAY DATED 3.10.2019 SUBMITTED IN EXT. P3 APPEAL. EXHIBIT P5OF THE DEMAND NOTICE DATED ISSUED BY THE 4TH RESPONDENT DATED 24.5.2019.

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.