Royal Blue Hotels Private Limited vs. The Assistant Commissioner (Assessment)

Facts

The petitioner, Royal Blue Hotels Private Limited, filed a writ petition challenging Exhibit P-5 assessment order dated July 31, 2018. This order was issued following a penalty order dated April 30, 2018, concerning the assessment year 2014-15. The petitioner had previously filed an appeal against the penalty order, which was dismissed. Subsequently, a further appeal was filed before the Sales Tax Commissioner (Appeals). However, in the present writ petition, the petitioner sought to challenge the assessment order. The petitioner's counsel informed the Court that they wished to withdraw the writ petition to file an appeal before the appellate authority under Section 34 of the Kerala General Sales Tax Act, 1963.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court granted the petitioner the liberty to approach the appellate authority under Section 34 of the Kerala General Sales Tax Act, 1963, within a period of 15 days from the date of the order. The Court further directed that if such an appeal is filed within the stipulated 15 days, the appellate authority shall proceed to decide the appeal on its merits, without considering the question of limitation. The appellate authority was also directed to decide the appeal expeditiously. The Court's decision was based on the petitioner's stated intention to pursue a statutory remedy through a fresh appeal, rather than adjudicating the merits of the assessment order or the prior proceedings.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition to file a fresh appeal before the appellate authority under Section 34 of the Kerala General Sales Tax Act, 1963, despite the existence of prior appeal proceedings and the challenge to an assessment order? Petitioner's contention: The petitioner's counsel submitted that they wished to withdraw the writ petition and file an appeal before the appellate authority under Section 34 of the Kerala General Sales Tax Act, 1963. The petitioner did not explicitly argue on the merits of the assessment order or the previous appeal dismissal but sought a procedural remedy. Revenue's contention: The judgment does not record any specific arguments made by the respondent revenue authorities regarding the petitioner's request to withdraw the writ petition and file a fresh appeal. The Government Pleader represented the respondents.