Hotel Keerthi And Nishanth Bar vs. State Tax Officer(Ib-I) - Kerala High Court, 28 November 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 28TH DAY OF NOVEMBER 2019 / 7TH AGRAHAYANA, 1941 WP(C).No.32238 OF 2019(D) PETITIONER: HOTEL KEERTHI AND NISHANTH BAR, ARISTO NUNCTION, THAMPANOOR, THIRUVANANTHAPURAM-695014, REPRESENTED BY ITS MANAGING PARTNER K.K.SUDHIR. BY ADVS. SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMT. ARYA ANIL SHRI.GOKULRAJ L. SMT.SRI HARINI S.P. RESPONDENTS: 1 STATE TAX OFFICER(IB-I), TAX TOWERS, 4TH FLOOR, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM-695002. 2 ASSISTANT COMMISSIONER-III, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695002. 3 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, AUTHORIZED OFFICER UNDER RR ACT, THIRUVANANTHAPURAM-695002. BY GOVERNMENT PLEADER DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.32238 OF 2019(D) 2

JUDGMENT Against Ext.3 series of assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P4 series of appeals, Ext.P5 series of stay petitions together with Ext.P6 series of delay condonation petitions before the 3rd respondent. Ext.P7 is the revenue recovery notice. It is stated that penalty proceedings initiated against the petitioner have already been stayed by this Court. The limited prayer of the petitioner is for a direction to the 3rd respondent to consider and pass orders on the stay petitions and to keep in abeyance recovery steps, in the meanwhile.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeals against both the assessment orders and penalty orders before the 3rd respondent is only 205 days, I deem it appropriate to condone the same and direct the 3rd respondent to consider and pass reasoned orders on Ext.P5 series of stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

WP(C).No.32238 OF 2019(D) 3 Recovery steps pursuant to Ext.P7 revenue recovery notice for recovery of amounts confirmed against the petitioner by Ext.P3 series of assessment orders shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.32238 OF 2019(D) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2008-09 DATED 05.11.2018. EXHIBIT P1 AOF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2009-10 DATED 05.11.2018. EXHIBIT P1 BOF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2010-11 DATED 05.11.2018. EXHIBIT P2OF THE INTERIM ORDER OF THE HON'BLE HIGH COURT IN W.P.(C) NO.39278/2018 DATED 12.11. 19. EXHIBIT P3OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 29.03.2019. EXHIBIT P3 AOF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 29.03.2019. EXHIBIT P3 BOF THE ASSESSMENT ORDER FOR THE YEAR 2010-11 DATED 29.03.2019. EXHIBIT P4OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P4 AOF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P4 BOF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P5OF THE STAY PETITION FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P5 AOF THE STAY PETITION FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P5 BOF THE STAY PETITION FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2010-11. WP(C).No.32238 OF 2019(D) 5 EXHIBIT P6OF THE DELAY CONDONATION PETITION FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P6 AOF THE DELAY CONDONATION PETITION FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P6 BOF THE DELAY CONDONATION PETITION FILED AND PENDING BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P7 REVENUE RECOVERY NOTICE DATED 07.11.2019. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE