M/S.St.Marys Hotels Pvt. Ltd vs State Of Kerala
2021 Latest Caselaw 23731 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
           THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
    TUESDAY, THE 30TH DAY OF NOVEMBER 2021 / 9TH AGRAHAYANA, 1943
                       WP(C) NO. 9974 OF 2021
PETITIONERS:
     1     M/S.ST.MARYS HOTELS PVT. LTD.
           ST. MARYS CORPORATE TOWERS, MUTHOOR P. O. - 689 107,
           THIRUVALLA, REPRESENTED BY ITS MANAGING DIRECTOR.

     2     T. O. ALEYAS
           RESIDING AT THOTTATHIL HOUSE, MUTHOOR P. O. - 689 107,
           THIRUVALLA, PATHANAMTHITTA DISTRICT. (PRESENT MANAGING
           DIRECTOR OF M/S. ST. MARYS HOTELS PVT. LTD.)

          BY ADVS.
                JOSEPH KODIANTHARA (SR.)
                K.N.RADHAKRISHNAN


RESPONDENTS:
     1     STATE OF KERALA
           REPRESENTED BY SECRETARY TO THE DEPARTMENT OF TAX, TAX
           TOWER, KARAMANA P. O., THIRUVANANTHAPURAM, PIN - 695 001.

     2     THE STATE TAX OFFICER
           SQUAD IV, OFFICE OF THE ASSISTANT COMMISSIONER (INT.) ,
           STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND FLOOR,
           COLLECTORATE, KOTTAYAM - 686 002.

     3     THE DEPUTY COMMISSIONER,OFFICE OF THE DEPUTY
           COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,
           SQUAD IV, 2ND FLOOR, COLLECTORATE, KOTTAYAM - 686 002.

     4     STATE TAX OFFICER (LUXURY TAX)
           OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND
           SERVICE TAX DEPARTMENT, 2ND FLOOR, COLLECTORATE BUILDING,
           KOTTAYAM, PIN - 686 002.

           GOVERNMENT PLEADER SMT.RESHMITHA

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD            ON
30.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 9974 OF 2021        ..2..



                         JUDGMENT

Challenging Ext.P11 order imposing penalty on the

1st petitioner for turn over suppression for the financial

year 2014-15, the 1st petitioner company and its

Managing Director has filed this writ petition. The case

of the petitioners is that, Ext.P11 order is passed

without issuing notice to the petitioners and without

hearing them and therefore, liable to be set aside.

2. In the counter affidavit filed on behalf of the 2 nd

respondent, it is stated that sufficient opportunities

have been given to the petitioners to produce the books

of accounts and in spite of giving sufficient

opportunities, they have not produced the books of

accounts for the period 2014-15.

3. Heard Sri.Joseph Kodianthara, the learned

Senior Counsel for the petitioner and Smt.Reshmitha WP(C) NO. 9974 OF 2021 ..3..

Chandran, learned Government Pleader for the

respondents.

4. Learned Government Pleader points out that the

petitioners were given sufficient opportunity to produce

the books of accounts and to participate in the

proceedings. However, the books of accounts were not

produced and consequently, Ext.P11 modified penalty

order was issued.

5. The learned senior Counsel submits that the

books of accounts were not produced, since the

National Company Law Tribunal, Chennai had set aside

the accounts of the petitioners from 2003 onwards by

Ext.P3 proceedings.

6. When the writ petition came up for consideration

on 26.11.2021, taking note of the contentions of the

petitioners, this Court asked the learned Government WP(C) NO. 9974 OF 2021 ..4..

Pleader to get instructions as to whether the 4 th

respondent is prepared to give one more opportunity to

the petitioners to produce the books of accounts and

other relevant documents. The learned Government

Pleader on instructions submits that the respondent is

willing to give one more opportunity to the petitioners

to produce the books of accounts for the year 2014-15,

provided the petitioners produce the same on

04.01.2022 before the 4th respondent.

7. The learned senior Counsel submits that the

petitioners will produce the books of accounts and other

relevant documents before the 4th respondent on

04.01.2022 and shall also co-operate with the

proceedings.

8. Accordingly, Ext.P11 order is set aside and the

petitioners are directed to appear for hearing before the WP(C) NO. 9974 OF 2021 ..5..

4th respondent on 04.01.2022 with all relevant

documents. It is made clear that no further opportunity

will be given to the petitioners for producing the books

of accounts and for hearing.

With the above direction, the writ petition is

disposed of.

Sd/-

                          MURALI PURUSHOTHAMAN
                                   JUDGE
SB/30/11/2021
 WP(C) NO. 9974 OF 2021        ..6..



                 APPENDIX OF WP(C) 9974/2021
PETITIONERS' EXHIBITS

EXHIBIT P1    A TRUE COPY OF THE ORDER DATED 13.02.2017 OF THE

NATIONAL COMPANY LAW TRIBUNAL, CHENNAI C. P. NO.9/2016.

EXHIBIT P2 TRUE COPY OF THE MINUTES OF THE EXTRA ORDINARY GENERAL MEETING OF THE FIRST PETITIONER DATED 25.02.2017.

EXHIBIT P3 THE TRUE COPY OF ORDER DATED 06.03.2018 IN C.A.NO.57/2017 IN C.P.NO.9/2016 OF THE NCLT, CHENNAI.

EXHIBIT P4 A TRUE COPY OF THE LETTER SUBMITTED BY THE SECOND PETITIONER DATED 29.05.2018 ADDRESSED TO THE 2ND RESPONDENT.

EXHIBIT P5 A TRUE COPY OF THE JUDGMENT IN WPC 37461/2017 DATED 13.07.2018.

EXHIBIT P6 A COPY OF THE LETTER SUBMITTED BY THE SECOND PETITIONER DATED 18.06.2018 ADDRESSED TO THE 2ND RESPONDENT.

EXHIBIT P7 A COPY OF THE JUDGMENT DATED 06.09.2018 IN WPC 29264 OF 2018.

EXHIBIT P8 A COPY OF ONE OF THE NOTICE DATED 24.12.2019 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P9 THE COPY OF ORDER IN I.A.NO.01/2020 IN WPC NO.37461/2017 DATED 15.12.2020.

EXHIBIT P10 THE COPY OF I.A.NO.01/2021 DATED 10.02.2021 IN WPC 37461/2017.

EXHIBIT P11 A COPY OF MODIFIED PENALTY ORDER DATED 24.03.2021 PASSED BY THE SECOND RESPONDENT.