BharatTaxGST

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

Original PDF →
WP(C)/4737/2018HC KeralaGSTCNR KLHC01036327201812 February 20183 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 12TH DAY OF FEBRUARY 2018 / 23RD MAGHA, 1939 WP(C).No. 4737 of 2018 -------------------- PETITIONER : ---------- ROYAL PARK HOTEL & RESORTS PVT. LTD. MATHILIL P.O., KOLLAM 691601, REPRESENTED BY ITS FINANCE MANAGER- MR. RATHISH 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 SRI.RAJA KANNAN RESPONDENTS : ----------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2. THE DEPUTY COMMISSIONER (APPEALS) II, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMAM, KOLLAM - 691002 3. THE INTELLIGENCE OFFICER, (INVESTIGATION BRANCH)II, COMMERCIAL TAXES, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMAM, KOLLAM -691002. 4. THE TAHSILDAR, REVENUE RECOVERY KOLLAM - 691002. BY GOVERNMENT PLEADER SRI.S. GOPINATHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-02-2018 ALONG WITH WPC NO.4738/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 4737 of 2018 ------------------ APPENDIX PETITIONER'S EXHIBITS : --------------------- P1: COPY OF THE PENALTY ORDER DATED 4/4/2015 ISSUED BY THE R3 FOR THE YEAR 2007-08. P2: COPY OF THE JUDGEMENT DATED 9/3/2016 PASSED IN WPC NO. 8864 OF 2016. P3: COPY OF THE ORDER DATED 29/11/2017 ISSUED BY THE R2 IN KVATA (KLM) 1585/2017 (RP.156/15) PERTAINING TOT HE YEAR 2007-08. P4: COPY OF THE POSTAL COVER EVIDENCING THE RECEIPT OF EXT P3 ORDER AT THE OFFICE OF THE AUTHORISED REPRESENTATIVE OF THE PETITIONER ON 17/1/2018. P5: COPY OF THE TRACKING REPORT (DATED 'NIL') SHOWING THE DESPATCH

AND RECEIPT OF EXT P3 ORDER. P6: COPY OF THE LETTER DATED 8/2/2018 ADDRESSED TO THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, KOLLAM BY THE PETITIONER. P7: COPY OF THE DEMAND NOTICE DATED 17/9/2015 ISSUED BY OFFICE THE R4. RESPONDENT'S EXHIBITS : NIL. //// P.A. TO JUDGE bp

A.MUHAMED MUSTAQUE, J. ********************************************************************************************** W.P.(C) Nos.4737, 4738, 4739, 4740 & 4741 of 2018 *********************************************************************************************** Dated this the 12th day of February, 2018 JUDGMENT The petitioner in all these writ petitions is one and the same. They approached this Court aggrieved by the revenue recovery proceedings initiated against them pursuant to demand notices based on penalty orders under the Kerala Value Added Tax Act.

2.

The learned counsel for the petitioner submits that the petitioner is attempting to file an appeal and the last date for filing the appeal falls on 18.3.2018 and therefore, revenue recovery proceedings shall be kept in abeyance till the petitioner exhausts such appellate remedy. In the light of the above facts and circumstances, all further proceedings based on revenue recovery notices shall be kept in abeyance till 20.3.2018. These writ petitions are disposed of as above. A.MUHAMED MUSTAQUE, JUDGE ln

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.