M/S. Hotel Ramada vs The State Tax Officer (Ib)
2021 Latest Caselaw 11977 Ker

WP(C).No.9203 OF 2021(A)        ..1..

             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

          THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

   TUESDAY, THE 13TH DAY OF APRIL 2021 / 23RD CHAITHRA, 1943

                       WP(C).No.9203 OF 2021(A)


PETITIONER/S:

                M/S. HOTEL RAMADA,
                PUNNAMADA, ALAPPUZHA-695612,
                REPRESENTED BY ITS AUTHORISED SIGNATORY-
                BONNY ALOYSIUS.

                BY ADVS.
                SRI.P.N.DAMODARAN NAMBOODIRI
                SHRI. HRITHWIK D. NAMBOOTHIRI

RESPONDENT/S:

      1         THE STATE TAX OFFICER (IB),
                STATE GST DEPARTMENT,
                ALAPPUZHA-688001.

      2         THE JOINT COMMISSIONER (APPEALS) III,
                STATE GST DEPARTMENT,
                ASHRAMAM, KOLLAM-691002.

      3         THE VAT APPELLATE TRIBUNAL,
                ADDITIONAL BENCH, KOTTAYAM-686002.

      4         THE STATE TAX OFFICER (LT),
                STATE GST DEPARTMENT,
                ALAPPUZHA-688001.

      5         THE DEPUTY COMMISSIONER,
                STATE GST DEPARTMENT,
                ALAPPUZHA-688001.


OTHER PRESENT:

                GP SRI C K PRASAD

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.9203 OF 2021(A)    ..2..




                           JUDGMENT

Dated this the 13th day of April 2021

The petitioner is a registered dealer on the rolls

of State Tax Officer, Alappuzha. Ext.P1 is the

assessment order passed against the petitioner for

the year 2015-16. Against which, the petitioner filed

Ext.P3 appeal, which is accompanied by Ext.P4 stay

petition before the 3rd respondent. Appeal and stay

petition are pending before the 3rd respondent. In

the meanwhile, coercive proceedings have been

initiated. It is in this context, the writ petition has

been filed.

2. Heard the counsel for the petitioner and the

learned Government Pleader for the respondents.

3. It is directed that the appellate authority, the

3rd respondent herein, shall dispose of Ext.P4 stay

application within a period of one month from today

and the coercive proceedings pursuant to Ext.P1 will WP(C).No.9203 OF 2021(A) ..3..

be stayed until such orders are passed, which order

shall determine the matter thereafter.

Writ petition disposed of.

Sd/-

                             MURALI PURUSHOTHAMAN
    SB                               JUDGE
 WP(C).No.9203 OF 2021(A)       ..4..


                           APPENDIX
    PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32042568442/2015-16 DATED 16/10/2019 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER NO. KVATA (ALP) 151/2019 DATED 31/12/2020 PASSED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16.

EXHIBIT P3 TRUE COPY OF THE 2ND APPEAL DATED 15/02/2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXHIBIT P1 ORDER FOR THE YEAR 2015-16.

EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 15/02/2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXHIBIT P1 ORDER FOR THE YEAR 2015-16.

EXHIBIT P5 TRUE COPY OF THE MODIFIED ORDER NO.32042568442/2015-16 (MODIFIED) DATED 18/03/2021 ISSUED BY 4TH RESPONDENT.

//true copy //

P.A To Judge