M/S.Swagath Tourist Home vs The Assistant Commissioner-Ii
2021 Latest Caselaw 7949 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     MONDAY, THE 08TH DAY OF MARCH 2021 / 17TH PHALGUNA, 1942

                       WP(C).No.5894 OF 2021(J)


PETITIONER:

               M/S.SWAGATH TOURIST HOME
               MUNICIPAL BUILDING, ANGAMALY-683572 REPRESENTED BY
               ITS PARTNER SRI.DAVID KURIAKKOSE.

               BY ADVS.
               SRI.K.S.HARIHARAN NAIR
               SMT.HARIMA HARIHARAN
               SHRI.RAJATH R NATH

RESPONDENTS:

      1        THE ASSISTANT COMMISSIONER-II
               SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
               DEPARTMENT, 3RD FLOOR, K.A.P. COMPLEX, MATTANCHERRY
               AT ALUVA-683 101.

      2        THE JOINT COMMISSIONER (APPEALS)
               STATE GOODS AND SERVICES TAX DEPARTMENT,
               SGST COMPLEX, THEVARA, ERNAKULAM-682 015.

      3        THE KERALA VAT APPELLATE TRIBUNAL
               6TH FLOOR, SGST COMPLEX, THEVARA, ERNAKULAM-682 015.

      4        ASSISTANT COMMISSIONER
               STATE GOODS AND SERVICES TAX DEPARTMENT,
               MATTANCHERRY-682 002.


OTHER PRESENT:

               SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.5894/2021                  2


                               JUDGMENT

Dated this the 8th day of March 2021

Heard both sides.

2. As against the assessment order at Ext.P1, the petitioner

has preferred an appeal at Ext.P3 along with a stay petition at

Ext.P4 before the 3rd respondent. Learned counsel for the

petitioner submits that during the pendency of the stay petition,

respondents have issued revenue recovery notice at Ext.P5. The

limited request of the petitioner is for a direction to the

respondents to keep the revenue recovery proceedings in

abeyance till disposal of the stay petition at Ext.P4.

3. Learned Government Pleader opposed the writ petition

and submitted that assessment order is already issued against the

petitioner.

4. I have considered the submissions so advanced. In the

facts and circumstances of the case, as the stay petition in the

statutory appeal is pending, this writ petition is disposed of with

the following directions:

The 3rd respondent to decide the stay petition at Ext.P4, after

hearing the petitioner, within a period of six weeks from the date

of communication of this judgment. The petitioner to co-operate

the 3rd respondent in disposal of the stay petition. Till disposal of

the stay petition, revenue recovery notice at Ext.P5 should be kept

in abeyance. The petitioner to supply copy of the judgment to the

3rd respondent for compliance.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 24.10.2017 FOR THE YEAR 2013-14 ISSUED BY THE IST RESPONDENT.

EXHIBIT P2 COPY OF APPELLATE ORDER DATED 8.12.2020 FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P3 COPY OF APPEAL MEMORANDUM DATED 26.2.2021 FOR THE YEAR 2013-14 FILED BEFORE THE 3RD RESPONDENT.

EXHIBIT P4 COPY OF STAY PETITION DATED 26.2.2021 IN EXT.P3 APPEAL.

EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE DATED 23.2.2021 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2013-14.

RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp