M/S.Symphony Hospitality ... vs The State Tax Officer ( Lt )
2021 Latest Caselaw 16153 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                  THE HONOURABLE MR. JUSTICE A.M.BADAR
         TUESDAY, THE 3RD DAY OF AUGUST 2021 / 12TH SRAVANA, 1943
                         WP(C) NO. 15423 OF 2021
PETITIONER/S:

             M/S.SYMPHONY HOSPITALITY MANAGEMENT PRIVATE LIMITED
             MARARIKULAM NORTH, ALAPPUZHA, REPRESENTED BY LALI MATHEW,
             DIRECTOR.

             BY ADVS.
             HARISANKAR V. MENON
             MEERA V.MENON



RESPONDENT/S:

     1       THE STATE TAX OFFICER ( LT )
             STATE GST DEPARTMENT, ALAPPUZHA 688 001.

     2       THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL.
             ADDL. BENCH, NAGAMPADAM, KOTTAYAM 686 001,

             REPRESENTED BY ITS SECRETARY.

             SMT. THUSHARA JAMES, SR. GOVERNMENT PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 15423 OF 2021                    2




                                JUDGMENT

Heard both sides.

2. The petitioner is running a home stay. He has filed a

statutory appeal (Ext.P3) before the 2nd respondent, feeling aggrieved

by the assessment order for the year 2015-16 under the Kerala Tax on

Luxuries Act, 1976. The statutory appeal is accompanied by stay

petition at Ext.P3(a). Grievance of the petitioner is to the effect that

despite pendency of the statutory appeal at Ext.P3 and stay petition at

Ext.P3(a), the respondents are trying to recover the amount so

determined as per the assessment order .

3. After hearing both parties, I am of the considered view that

the writ petition can be disposed of by directing the 2 nd respondent to

dispose of the stay petition in a time bound manner.

In this view of the matter, the second respondent is directed to

decide the stay petition at Ext.P3(a) within a period of two months

from the date of communication of this judgment. The petitioner to

co-operate with the respondents in expeditious disposal of the stay

petition as well as appeal. Till disposal of the stay petition, the

respondents shall keep the coercive action for recovery of the amount

determined, in abeyance.

Sd/-

A.M.BADAR JUDGE ajt

APPENDIX OF WP(C) 15423/2021

PETITIONER EXHIBITS

Exhibit P1 COPY OF ORDER IS ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DTD. 24.12.2019.

Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS) III KOLLAM DTD. 16.3.2021.,

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15.07.2021.

Exhibit P3(a) COPY OF STAY PETITION FIELD BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15.7.2021.