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M/S.St.Marys Residency Inn vs. The State Of Kerala

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WP(C)/26103/2019HC KeralaGSTCNR KLHC01067520201904 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.SOJAN MATHEW, SRI.V.C.CHARLY

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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 FRIDAY, THE 04TH DAY OF OCTOBER 2019 / 12TH ASWINA, 1941 WP(C).No.26103 OF 2019(K) PETITIONER: M/S.ST.MARYS RESIDENCY INN NEAR GOVT. HOSPITAL, ANGAMALY, PIN-683572, REPRESENTED BY ITS PROPRIETOR MR.JEEMON PAULOSE BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 2 THE LUXURY TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY, PIN-682002 3 THE DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-682015 4 THE DEPUTY TAHSILDAR, REVENUE RECOVERY, ALUVA TALUK, ERNAKULAM, PN- 683101 SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26103 OF 2019 -2-

JUDGMENT Against Ext.P1 assessment order under the Kerala Tax On Luxuries Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition and delay condonation application before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

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.

Taking note of the fact that the delay in approaching the 3rd respondent is only 150 days, I deem it appropriate to condone the delay and direct the 3rd respondent shall consider and pass reasoned orders on Ext.P3 stay petition and delay condonation application within a WP(C).No.26103 OF 2019 -3- period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.

Recovery steps pursuant to Ext.P3 Demand notice for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 3rd 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 3rdrespondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.26103 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 30.07.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2OF THE KLT APPEAL MEMORANDUM ALONG WITH APPLICATION FOR STAY FILED ON 02.08.2019 BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3OF THE DEMAND NOTICE DATED 01.01.2019 ISSUED BY THE 4TH RESPONDENT

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.