Hotel Royal Kallada Residency vs The Asst. Commissioner
2022 Latest Caselaw 4758 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
          THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
 TUESDAY, THE 26TH DAY OF APRIL 2022 / 6TH VAISAKHA, 1944
                        WP(C) NO. 14568 OF 2022
PETITIONER/S:

               M/s HOTEL ROYAL KALLADA RESIDENCY
               EAST KALLADA, KOLLAM-691 502, REPRESENTED BY ITS
               MANAGING PARTNER, SUBHASH .R.

               BY ADVS.
               HARISANKAR V. MENON
               MEERA V.MENON



RESPONDENT/S:

    1          THE ASST. COMMISSIONER
               STATE GOODS & SERVICES TAX DEPARTMENT, KUNDARA,
               KOLLAM-691 501

    2          THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
               ADDL.BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM
               -695 010, REPRESENTED BY ITS ASST.SECRETARY

    3          THE DEPUTY TAHSILDAR,
               KOLLAM TALUK OFFICE, KOLLAM-691 001

               BY SMT.RESMITHA R. CHANDRAN (GP)


        THIS     WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON   26.04.2022,     THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 14568 OF 2022

                                  ..2..




                                JUDGMENT

Aggrieved by Ext.P1 order of assessment

relating to assessment year 2016-17,

petitioner has preferred an appeal before the

2nd respondent, a copy of which is produced as

Ext.P3. A petition for stay of proceedings

pursuant to the assessment order has also been

filed as Ext.P4. Petitioner apprehends

coercive proceedings to be effected 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

respondents, I am of the opinion that this

writ petition itself can be disposed of with a

direction to the 2nd respondent.

3. Accordingly, there will be a direction to the

2nd respondent to consider and pass orders on

Ext.P4 stay petition, within a period of one WP(C) NO. 14568 OF 2022

..3..

month from the date of receipt of a copy of

this judgment. Till such a decision is taken,

all coercive proceedings against the

petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE bka/26.04.2022 WP(C) NO. 14568 OF 2022

..4..

APPENDIX OF WP(C) 14568/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17

Exhibit P2 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM IN STA (KLM) NO.1057/2021

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

Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT

Exhibit P6 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT