Kerala High Court
Camelot Resort Letchmi Estate P.O vs The State Tax Officer on 9 September, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 9TH DAY OF SEPTEMBER 2021 / 18TH BHADRA, 1943
WP(C) NO. 18414 OF 2021
PETITIONER:
CAMELOT RESORT LETCHMI ESTATE P.O,
MUNNAR, 685 612, REPRESENTED BY ITS PROPRIETOR
SRI. K.J. DILEEP.
BY ADVS.
AJI V.DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER,
SQUAD NO. 1, STATE GOODS AND SERVICES TAX
DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM-686 001
2 THE VAT APPELLATE TRIBUNAL,
ADDITIONAL BENCH, TAX COMPLEX, NAGANPADAM,
KOTTAYAM, 686 001, REPRESENTED BY ITS SECRETARY.
3 THE DEPUTY COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX DEPARTMENT,
IDUKKI AT KATTAPPANA-685 508
DR. THUSHARA JAMES-SR GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18414 OF 2021
2
BECHU KURIAN THOMAS, J
======================
W.P.(C) No.18414 of 2021
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Dated this the 9 th day of September, 2021
JUDGMENT
Petitioner was issued with Exts.P1, P1(a) and P1(b)
assessment orders under the Kerala Tax on Luxuries
Act, 1976 for the assessment years 2014-2015, 2015-
2016 and 2016-2017.
2. Challenging the orders of assessment, petitioner
preferred statutory appeals before the Deputy
Commissioner (Appeals), State GST Department,
Kottayam. Since the first appeals were allowed only
in part by Ext.P2 order, petitioner preferred second
appeals before the Kerala Value Added Tax Appellate
Tribunal, Kottayam. The copy of the memorandum
of second appeals are produced herein as Exts.P3,
P3(a) and P3(b). Along with the appeals, petitioner
preferred petitions to condone the delay in filing the
WP(C) NO. 18414 OF 2021
appeals as well as for staying the orders under
challenge.
3. I have heard Adv.Alan Dev, the learned counsel for
the petitioner as well as Adv.Dr.Thushara James, the
learned Senior Government Pleader for the
respondents.
4. It is submitted by the learned counsel for the
petitioner that the appeals were preferred on
17.09.2020 against Ext.P2 orders of the first
appellate authority which was issued on 19.11.2019
but received only on 11.03.2020. Petitioner claims
that there is no delay on account of the order of
the Hon'ble Supreme court in Re Cognizance for
Extension of Limitation v. XXX as Miscellaneous
Application No.665/2021 in SMW(C) No.3/2020,
[2021 (3) KLT 250] wherein the period of limitation
in all cases were extended. Petitioner has also
preferred Ext.P5, P5(a), P5(b) stay petitions for the
WP(C) NO. 18414 OF 2021
respective assessment years.
5. It is submitted that the stay petitions have not been
considered in spite of the lapse of several months
and, in the meantime, by Ext.P6 series, revenue
recovery proceedings have been initiated by the 3 rd
respondent.
6. Having regard to the fact that the appeals and the
stay petitions are pending consideration, I am of the
view that, the writ petition can be disposed of,
directing the Appellate Tribunal-2 nd respondent
herein to consider and pass appropriate orders on
Exts.P4, P4(a) and P4(b) delay petitions as well as
Exts.P5, P5(a) and P5(b) stay petitions, as
expeditiously as possible, at any rate, within a
period of three months from the date of receipt of a
copy of this judgment. Needless to mention, the
authoritative declaration of law of the Hon'ble
Supreme Court in the decision referred by the
WP(C) NO. 18414 OF 2021
learned counsel for the petitioner will be borne in
mind by the Tribunal while considering the delay
petitions.
7. Till orders are passed as directed above, all further
coercive proceedings pursuant to Ext.P6, P6(a) and
P6(b) shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS,
JUDGE
AMV/09/09//2021
WP(C) NO. 18414 OF 2021
APPENDIX OF WP(C) 18414/2021
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR
THE YEAR 2014-15 DATED 10.06.2019.
Exhibit P1(A) A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR
THE YEAR 2015-16 DATED 10.06.2019.
Exhibit P1(B) A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR
THE YEAR 2016-17 DATED 10.06.2019.
Exhibit P2 A TRUE COPY OF THE FIRST APPELLATE ORDER (COMMON
FOR THREE YEARS), DATED 19.11.2019.
Exhibit P3 A TRUE COPY OF THE SECOND APPEAL FILED FOR THE
YEAR 2014-15 DATED 17.09.2020.
Exhibit P3(A) A TRUE COPY OF THE SECOND APPEAL FILED FOR THE
YEAR 2015-16 DATED 17.09.2020.
Exhibit P3(B) A TRUE COPY OF THE SECON APPEAL FILED FOR THE
YEAR 2016-17 DATED 17.09.2020.
Exhibit P4 A TRUE COPY OF THE INTERLOCUTORY APPLICATION
FILED FOR DELAY CONDONATION FOR THE YEAR 2014-15
DATED 17.09.2020.
Exhibit P4(A) A TRUE COPY OF THE INTERLOCUTORY APPLICATION
FILED FOR DELAY CONDONATION FOR THE YEAR 2015-16
DATED 17.09.2020.
Exhibit P4(B) A TRUE COPY OF THE INTERLOCUTORY APPLICATION
FILED FOR DELAY CONDONATION FOR THE YEAR 2016-17
DATED 17.09.2020.
Exhibit P5 A TRUE COPY OF THE INTERLOCUTORY APPLICATION
FILED FOR STAY OF COLLECTION OF TAX/INTEREST FOR
THE YEAR 2014-15 DATED 17.09.2020.
Exhibit P5(A) A TRUE COPY OF THE INTERLOCUTORY APPLICATION
FILED FOR STAY OF COLLECTION OF TAX/INTEREST FOR
THE YEAR 2015-16 DATED 17.09.2020.
Exhibit P5(B) A TRUE COPY OF THE INTERLOCUTORY APPLICATION
FILED FOR STAY OF COLLECTION OF TAX/INTEREST FOR
THE YEAR 2016-17 DATED 17.09.2020.
Exhibit P6 A TRUE COPY OF THE RECOVERY NOTICE ISSUED FOR THE
YEAR 2014-15 DATED 26.08.2021.
Exhibit P6(A) A TRUE COPY OF THE RECOVERY NOTICE ISSUED FOR THE
YEAR 2015-16 DATED 26.08.2021.
Exhibit P6(B) A TRUE COPY OF THE RECOVERY NOTICE ISSUED FOR THE
YEAR 2016-17 DATED 26.08.2021.
RESPONDENTS EXHIBITS : NIL
TRUE COPY P.A.TO JUDGE
