Kollam Royal Park Hotel And Resorts Private Limited vs. State Of Kerala - Kerala High Court, 20 June 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 20TH DAY OF JUNE 2019 / 30TH JYAISHTA, 1941 WP(C).No.16776 of 2019 PETITIONER/S: KOLLAM ROYAL PARK HOTEL AND RESORTS PRIVATE LIMITED MATHILIL P.O, KOLLAM-691601, REPRESENTED BY ITS GENERAL MANAGER FINANCE AND AUTHORIZED SIGNATORY, MR. PRAKASH D.L, BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SMT.S.PARVATHI SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE KERALA VELUE ADDED TAX APPELLATE TRIBUNAL, CPGP LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM- 695010. 3 THE DEPUTY COMMISSIONER(APPEALS) II KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMAM, KOLLAM-691002. 4 THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMAM, KOLLAM-691002. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.16776/2019 -2-

J U D G M E N T Heard Sri M.Gopikrishnan Nambiar, the petitioner's counsel and Dr.Thushara James, the learned Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P4 stay petition expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P4 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. The recovery proceedings pursuant to the order under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE jjj

W.P.(C) No.16776/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER DATED 12.02.2018 PASSED BY THE 4TH RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2 AOF THE COMMON ORDER DATED 18.03.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3 AOF THE APPEAL DATED 12.06.2019 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 AOF THE STAY PETITION DATED 12.06.2019 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 AOF THE PAPER ACKNOWLEDGING THE RECEIPT OF THE APPEAL AND STAY PETITION DATED 13.06.2019 BY THE OFFICE OF THE 2ND RESPONDENT.