Cannanore County Club And Resort PVT LTD vs. The Assistant Commissioner Of State Tax
Held
The Court directed the 2nd respondent Tribunal to consider and pass reasoned orders on the petitioner's stay petition (Ext.P4) within two months of receiving a copy of the judgment, after hearing the petitioner. Furthermore, the Court ordered that recovery steps pursuant to the Revenue Recovery notice (Ext.P5) for the amounts confirmed by the assessment order (Ext.P1) shall be kept in abeyance until the Tribunal passes its orders on the stay petition and communicates them to the petitioner. The petitioner was directed to furnish a copy of the writ petition and the judgment to the Tribunal for further action. The Court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of the pending stay petition and the ongoing recovery actions.
Facts
The petitioner, Cannanore County Club and Resorts Pvt Ltd, is challenging an assessment order (Ext.P1) for the assessment year 2013-14 under the Kerala Goods and Service Tax Act. An appeal against this order before the First Appellate Authority resulted in Ext.P2. Subsequently, the petitioner filed an appeal (Ext.P3) along with a stay petition (Ext.P4) before the Kerala Value Added Tax Appellate Tribunal (2nd respondent). The petitioner contends that recovery steps were initiated against them for the amounts confirmed by the assessment order even before the stay petition was considered by the Tribunal. The writ petition was filed seeking intervention from the High Court.
Key Issues
1. Whether the recovery steps initiated by the respondents against the petitioner for the amounts confirmed by the assessment order (Ext.P1) are premature, given that a stay petition (Ext.P4) is pending before the Kerala Value Added Tax Appellate Tribunal (2nd respondent)? Petitioner's argument: The petitioner argued that recovery steps were being taken for the amounts confirmed by the assessment order even before the stay petition filed along with their appeal before the Tribunal was considered. They sought to halt these recovery proceedings. Revenue/State's argument: The judgment records no specific argument from the respondents regarding the prematurity of recovery steps or their stance on the pending stay petition.
Sections Cited
Kerala Goods and Service Tax Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 25TH DAY OF NOVEMBER 2019 / 4TH AGRAHAYANA, 1941 WP(C).No.31878 OF 2019(H) PETITIONER: CANNANORE COUNTY CLUB AND RESORTS PVT LTD KANNUR, HAVING TRADE NAME AS KAIRALI HERITAGE, REPRESENTED BY ITS DIRECTOR, R. ANANTHAKRISHNAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KANNUR - 670 004. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE - 673 006. 3 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KANNUR - 670 004. SMT. MM JASMINE; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.31878 OF 2019 2
JUDGMENT Against Ext.P1 assessment order for the assessment year 2013-14 under the Kerala Goods and Service Tax Act, the petitioner has preferred an ap
The judgment continues below.
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