Smart Residency Hotels INDIA PVT.LTD. vs. The State Of Kerala - Kerala High Court, 08 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 08TH DAY OF NOVEMBER 2018 / 17TH KARTHIKA, 1940 WP(C).No. 36178 of 2018 PETITIONER: SMART RESIDENCY HOTELS INDIA PVT.LTD. XIII 325A, NH47, MARATHAKKARA, THRISSUR 680320, REPRESENTED BY ITS MANAGING DIRECTOR MR.ARUN RAJ. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001. 2 THE ASSISTANT SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, CHEROOTTY ROAD, KOZHIKODE-673 032 3 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004 WP(C).No. 36178 of 2018 2 4 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICE TAX DEPARTMENT), COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004 GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 36178 of 2018 3

JUDGMENT The petitioner, an assessee under the 3rd respondent, has been facing the assessment proceedings. He filed the Exts.P5 and P6 statutory appeals along with stay petitions, besides delay condonation petitions, too. The delay is said to be 43 days. The petitioner complains that before the appellate forum could consider its interlocutory applications, the respondent authority is taking coercive steps.

This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent will consider the interlocutory applications, including the delay condonation petition, at the earliest and pass orders, possibly, within one month.

In this case, however, the Department, through a garnishee order, attached the petitioner's account with its bank— Dhanalaxmi Bank—and had about Rs.60,000/- transferred to itself. The Tribunal will also consider this development while considering the petitioner's stay petition; the Department's receiving Rs.60,000/-. The respondent authority shall defer coercive steps until the 2nd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER DATED 21.11.2016 PASSED BY THE 3RD RESPONDENT UNDER THE PROVISIONS OF THE KGST ACT (ASSESSMENT ORDER NO. 25143435/14-15) EXHIBIT P2 AOF THE ASSESSMENT ORDER DATED 21.11.2016 PASSED UNDER THE PROVISIONS OF THE KVAT ACT, BY THE 3RD RESPONDENT (ASSESSMENT ORDER NO. 32081465553/2014-15) EXHIBIT P3 AOF THE ORDER DATED 27.06.2017 PASSED BY THE DEPUTY COMMISSIONER (APPEALS), THRISSUR IN STA 122/16 EXHIBIT P4 AOF THE ORDER DATED 27.06.2017 PASSED BY THE DEPUTY COMMISSIONER (APPEALS), THRISSUR IN KVATA 121/16 EXHIBIT P5 AOF THE APPEAL MEMORANDUM DATED 06.02.2018 FILED BY THE PETITIONER CHALLENGING EXT. P3 ORDER AND WHICH IS PENDING BEFORE THE 2ND RESPONDENT. EXHIBIT P6 AOF THE APPEAL MEMORANDUM DATED 06.02.2018 FILED BY THE PETITIONER CHALLENGING EXT. P4 ORDER. EXHIBIT P7 AOF THE DELAY PETITION DATED 06.02.2018 FILED ALONG WITH EXT. P5 APPEAL. EXHIBIT P8 AOF THE DELAY PETITION DATED 06.02.2018 FILED ALONG WITH EXT.P6 APPEAL.

EXHIBIT P9 AOF THE STAY PETITION DATED 06.02.2018 FILED BY THE PETITIONER ALONG WITH EXT. P5 APPEAL. EXHIBIT P10 AOF THE STAY PETITION DATED 06.02.2018 FILED ALONG WITH EXT. P6 APPEAL EXHIBIT P11 AOF THE REVENUE RECOVERY NOTICE DATED 15.02.2017 ISSUED BY THE 4TH RESPONDENT SEEKING TO RECOVER THE AMOUNTS COVERED BY EXT. P1 ORDER. EXHIBIT P12 AOF THE REVENUE RECOVERY NOTICE DATED 15.02.2017 ISSUED BY THE 4TH RESPONDENT SEEKING TO RECOVER THE AMOUNTS COVERED BY EXT. P2 ORDER. EXHIBIT P13 AOF THE DEMAND DRAFT DATED 27.02.2017 RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE