Royal Park Hotel & Resorts PVT.LTD. vs. State Of Kerala

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WP(C)/10373/2018HC KeralaGSTCNR KLHC01041963201826 March 2018Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 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.MUHAMED MUSTAQUE MONDAY, THE 26TH DAY OF MARCH 2018 / 5TH CHAITHRA, 1940 WP(C).No. 10373 of 2018 PETITIONER: ROYAL PARK HOTEL & RESORTS PVT. LTD., MATHILIL P.O, KOLLAM-691 601, REPRESENTED BY ITS FINANCE MANAGER-MR.RATISH VARMA G. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT(S): 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. PIN-695 001. 2. THE DEPUTY COMMISSIONER (APPEALS) II, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMAM, KOLLAM-691 002 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMAM, KOLLAM-691 002. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts 31/3/2018 WP(C).No. 10373 of 2018 (V) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 12.2.2018 PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 A TRUE COPY OF THE APPEAL DATED 5.3.2018 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE STAY PETITION DATED 5.3.2018 (WITHOUT ANNEXURE) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE JUDGMENT DATED 9.3.2016 IN WP(C) NO.8864/2016 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO JUDGE sts 31/3/2018 A.MUHAMED MUSTAQUE, J. ========================= W.P.(C).No.10373/2018 ~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 26th day of March, 2018

J U D G M E N T The petitioner as against Ext.P1 assessment order and demand preferred an appeal before the second respondentas per Ext.P2 appeal. The petitioner has also filed a petition for stay.

Ext.P3 is the stay petition.

In the light of the above, there shall be a direction to the second respondent to dispose of the stay petition within two months. Till the disposal of stay petition, all coercive steps to recover the demand based on the order impugned in the appeal, shall be deferred.

The Writ Petition is disposed of as above. A.MUHAMED MUSTAQUE, JUDGE ms

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.