Glenmore Resorts vs The State Tax Officer
2021 Latest Caselaw 19485 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
   THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943
                        WP(C) NO. 19280 OF 2021
PETITIONER:

          GLENMORE RESORTS
          NEAR RECREATION CLUB, PALLIVASAL,
          MUNNAR, IDUKKI DISTRICT, REPRESENTED BY K.SUBEESH
          KUMAR, MANAGING PARTNER.

          BY ADVS.
          P.S.SOMAN
          T.RADHAMONY



RESPONDENTS:

    1     THE STATE TAX OFFICER
          STATE GOODS & SERVICE TAX DEPARTMENT, NAGAMPADAM.P.O,
          KOTTAYAM-686002.

    2     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
          ADDITIONAL BENCH, TAX COMPLEX, NAGAMPADAM, KOTTAYAM
          DISTRICT-686001.

    3     DEPUTY COMMISSIONER
          STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT
          KATTAPPANA-685508.




          SRGP.DR.THUSHARA JAMES




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19280 OF 2021
                                    2



                  BECHU KURIAN THOMAS, J.
                   ----------------------------------------
                       WP(C) No. 19280 of 2021
                   ----------------------------------------
               Dated this the 16th day of September, 2021

                             JUDGMENT

Aggrieved by Exts.P1, P1(a) and P1(b) orders of

assessment relating to assessment year 2014-15 to 2016-17,

petitioner has preferred appeal before the second

respondent, a copy of which is produced as Ext.P3, P3(a) and

P3(b). A petition for stay of proceedings pursuant to the

assessment order has also been filed as Ext.P4, P4(a) and

P4(b). Petitioner apprehends coercive proceedings to be

carried out even before the petition for stay is considered.

Hence this writ petition.

2. Having considered the submissions of the Counsel

for the petitioner as well as the respondent, I am of the

opinion that this writ petition can be disposed of with a

direction.

WP(C) NO. 19280 OF 2021

Accordingly, there will be a direction to the second

respondent to consider the delay petitions Exts. P5, P5(a)

and P5(b) and if the delay is condoned, shall consider and

pass appropriate orders on Ext.P4, P4(a) and P4(b) stay

petitions filed by the petitioner in the pending appeal within a

period of three months from the date of receipt of a copy of

this judgment. Till such decision is taken, all coercive

proceedings shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/16.09.2021 WP(C) NO. 19280 OF 2021

APPENDIX OF WP(C) 19280/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.3206348602/2014-15 DATED 16-04-2019 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15.

Exhibit P1(A) TRUE COPY OF THE ASSESSMENT ORDER NO.32063486062/2014-15 DATED 16-04-2019 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16.

Exhibit P2 TRIE COPY OF THE 1ST APPELLATE ORDER DATED 17-01-2020 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOTTAYAM FOR THE YEAR 2014-15

Exhibit P2(A) TRUE COPY OF THE COMMON 1ST APPELLATE ORDER DATED 17-01-2020 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOTTAYAM FOR THE YEARS 2015-16 & 2016-17

Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT-P1 ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 22-06-2020

Exhibit P3(A) TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT-P1(A) ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 22-06-2020

Exhibit P3(B) TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT -P1(B) ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 22-06-2020

Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 22-06-2020

Exhibit P4(A) TRUE COPY OF THE STAY PETITION FILED WP(C) NO. 19280 OF 2021

BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 22-06-2020

Exhibit P4(B) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 22.06.2020

Exhibit P5 TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 22-06-2020

Exhibit P5(A) TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 22-06-2020

Exhibit P5(B) TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 22-06-2020

Exhibit P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.RRC NO.16/2021-22 DATED 01-09-2021 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15

Exhibit P6(A) TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.RRC.NO.17/2021-22 DATED 01-09-2021 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16

Exhibit P6(B) TRUE COPY OF THE REVENUE RECOVERY NOTICE N.RRC.NO.18/2021-22 DATED 01-09-2021 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17.