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Valayanattu Auditorium vs. The State Tax Officer(Lt)

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WP(C)/31277/2019HC KeralaGSTCNR KLHC01081732201920 November 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 20TH DAY OF NOVEMBER 2019/29TH KARTHIKA, 1941 W.P(C).No.31277 OF 2019(H) PETITIONER: VALAYANATTU AUDITORIUM, PAZHAVANGADI, RAQNNI, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS PARTNER, NEEETHA SCHARIA. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER(LT), O/o THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA - 689 645. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 001. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.31277/2019 : 2 :

J U D G M E N T Against Exts.P1 and P1(a) assessment orders under the Kerala Tax on Luxuries Act, the petitioner has preferred Exts.P2 and P2(a) appeals together with Exts.P3 and P3(a) stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 and P1(a) assessment orders.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

1.

The 2nd respondent shall consider and pass reasoned orders on Exts.P3 and P3(a) stay petitions within a period of one month from the date of receipt of a copy of this judgment, after

W.P.(C).No.31277/2019 : 3 : hearing the petitioner.

2.

Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 and P1(a) assessment orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

3.

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/20/11/19

W.P.(C).No.31277/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1(A) COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2015-16. EXHIBIT P2(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2016-17. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A) RESPONDENTS EXHIBITS: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. NIL. //// P.S. TO JUDGE

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.