Hotel Dona Castle vs. Deputy Commissioner (Appeals) - Kerala High Court, 08 April 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF APRIL 2019 / 18TH CHAITHRA, 1941 WP(C).No. 11119 of 2019 PETITIONER: HOTEL DONA CASTLE, A UNIT OF EDASSERY GROUP OF HOTELS PVT. LTD., KOTTAMUKKU, KOLLAM-691 013, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.E.J DAVIS. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 DEPUTY COMMISSIONER (APPEALS)-II, STATE GOODS AND SERVICES TAX COMPLEX, ASRAMAM P.O., KOLLAM-691 013. 2 STATE TAX OFFICER, FORMERLY: INTELLIGENCE OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.III, KOLLAM AT KARUNAGAPPALLY-690 518. 3 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM-691 013. 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 033. 5 DEPUTY TAHSILDAR (SALES TAX) OFFICE OF THE TAHSILDAR (RR), TALUK OFFICE, KOLLAM- 691 001. OTHER PRESENT: SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11119 of 2019 -:2:-

J U D G M E N T Heard Sri. Tomson T. Emmanuel, the petitioner's counsel and Sri. C.K. Govindan, the learned senior Government Pleader and perused the record.

Ext.P5 dated 02.042019 was filed before the first respondent by the petitioner, praying for amendment in the appeal submitted on 13.06.2018, and the order dated 23.10.2018 was made without considering the application dated 13.06.2018. The counsel for the petitioner invites the attention of the court the contents in Ext.P5 and the order of this Court in Ext.P6 submits that the request of petitioner for consideration of his grievance in the light of the view taken by this Court in Ext.P3(a). The learned senior Government Pleader does not oppose consideration of Ext.P5; but states that this Court need not specifically refer to any decision while issuing directions for expeditious disposal, it is for the first respondent to consider all binding precedents and pass orders.

This Court is of the view that the limited grievance of the petitioner that the inaction in disposing of Ext.P5 representation is illegal and amounts to refusing to exercise juri iction conferred on the first respondent appears to be tenable.

Therefore, this writ petition is disposed of by directing the first respondent to consider and pass orders on Ext.P5 in accordance with law, within six weeks from today. There shall be stay of recovery pursuant to Ext.P1 order for six weeks from today. This writ petition is disposed of accordingly. - S.V.BHATTI JUDGE DST APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER PASSED BY 2ND RESPONDENT IMPOSING PENALTY U/S.45A OF THE KGST ACT IN ESTIMATING SUPPRESSION IN THE INSPECTION CONDUCTED UNDER SIR NO.227820 DATED 23.12.2013. EXHIBIT P2OF APPEAL DATED 22.10.2016 IN FORM NO.30 SUBMITTED AGAINST EXT.P1 ORDER OF PENALTY. EXHIBIT P3 TRUE COY OF APPLICATION FOR AMENDMENT SUBMITTED BEFORE THE 1ST RESPONDENT FOR AMENDING EXT.P2 APPEAL WHICH WAS ACKNOWLEDGED ON 13.6.2018. EXHIBIT P3 AOF JUDGMENT PASSED BY THE DIVISION BENCH OF THIS HON'BLE COURT IN ST 1859/17 (RP) 311/16) DATED 23.10.2018 PASSED BY IST RESPONDENT COMMUNICATED TO PETITIONER ON 23.3.2019 PASSED WITHOUT CONSIDERING EXT.P3 APPLICATION AND DOCUMENTS PRODUCED THERE UNDER. EXHIBIT P5OF APPLICATION DATED 2.4.2019 FOR RECTIFICATION OF MISTAKES IN EXT.P4 ORDER SUBMITTED U/S. 43 OF THE KGST ACT, BEFORE IST RESPONDENT. EXHIBIT P6OF JUDGMENT DATED 11.4.2018 IN WPC NO.12867 OF 2018 PASSED BY THIS HON'BLE COURT ON A SIMILAR SET OF FACT. RESPONDENTS' EXHIBITS: NIL //// P.A.To Judge