M/S Raj Residency (Rotana Inns PVT. LTD) vs. State Of Kerala
Facts
The petitioner, M/s Raj Residency (Rotana Inns Pvt. Ltd), filed a writ petition challenging a rectification assessment order (Ext. P4) passed by the Deputy Commissioner, SGST Department, Kollam. The petitioner sought to quash this order and prevent coercive recovery proceedings. They also sought declarations that they are not liable for interest under Section 23(3) of the KGST Act, 1963, on tax remitted within an extended time, and not liable for Cess under the KGST Act for the assessment year 2020-21 due to an amendment by the Kerala Finance Act, 2018. The petitioner's counsel stated that the issues were covered by a previous common judgment dated 30.11.2023 in connected matters. The Government Pleader did not dispute the relevance of this judgment.
Held
The Court noted that the issues involved in the writ petition were covered by a common judgment dated 30.11.2023 in W.P.(C) Nos. 32408 of 2023 and other connected matters. The Government Pleader did not dispute the relevance of this previous judgment. Consequently, the Court set aside the impugned rectification assessment order (Ext. P4). The matter was remanded back to the assessing authority for fresh consideration, with a direction to take into account the judgment passed by the High Court in the aforementioned connected matters. The petitioner was directed to appear before the assessing authority on 21.02.2024. The specific findings on the liability for interest and Cess were not detailed, as the matter was remitted for fresh consideration based on the prior judgment.
Key Issues
1. Whether the petitioner is liable for interest under Section 23(3) of the KGST Act, 1963, on tax remitted within the extended time as per a Government decision (Ext. P6)? The petitioner contended they are not liable for such interest. The revenue's contention on this issue is not recorded. 2. Whether the petitioner is liable for any Cess under the KGST Act for the assessment year 2020-21, in view of the amendment made to the relevant provisions through the Kerala Finance Act, 2018? The petitioner contended they are not liable for this Cess. The revenue's contention on this issue is not recorded. 3. Whether the rectification assessment order (Ext. P4) passed by the 3rd respondent is liable to be quashed? The petitioner sought to quash the order. The revenue's contention on this issue is not recorded.
Sections Cited
Section 23(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNE AY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945 WP(C) NO. 23110 OF 2023 PETITIONER: M/S RAJ RESIDENCY (ROTANA INNS PVT. LTD), RAJ BHAVAN, HOUSE NO.745, KIZHAKKANELA P. O., PARIPALLY, KOLLAM DISTRICT, PIN - 691574, REPRESENTED BY ITS MANAGING DIRECTOR T. THYAGARAJAN. BY ADVS. SRI. BOBBY JOHN SRI. S. AJAYGHOSH KUMAR RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. 2 THE DEPUTY COMMISSIONER (ASSESSMENT), SGST DEPARTMENT, KOLLAM, TAX COMPLEX, ASRAMAM P. O., KOLLAM DISTRICT, PIN – 691002. 3 THE DEPUTY COMMISSIONER, TAX PAYER SERVICE DIVISION, SGST DEPARTMENT,KOLLAM,TAX COMPLEX, ASRAMAM P. O., KOLLAM DISTRICT, PIN – 695002. 4 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002. BY ADV. SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23110 OF 2023 2 DINESH KUMAR
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