M/S.Guruvayur Hotels Pvt. Ltd vs State Tax Officer-13
2022 Latest Caselaw 4882 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
        THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
  FRIDAY, THE 29TH DAY OF APRIL 2022 / 9TH VAISAKHA, 1944
                     WP(C) NO. 14829 OF 2022
PETITIONER:

            M/S.GURUVAYUR HOTELS PVT. LTD.
            EAST NADA, GURUVAYUR, THRISSUR DISTRICT,
            REPRESENTED BY P.AJAY, EXECUTIVE DIRECTOR,
            PIN - 680 101.
            BY ADVS.
            P.S.SOMAN
            T.RADHAMONY


RESPONDENTS:

    1       STATE TAX OFFICER-13
            INTERNAL AUDIT, STATE GOODS & SERVICE TAX
            DEPARTMENT, CAMP OFFICE AT TAX COMPLEX,
            THRISSUR - 680 004.
    2       THE JOINT COMMISSIONER (APPEALS)
            STATE GOODS & SERVICE TAX DEPARTMENT, TAX
            COMPLEX, POOTHOLE, THRISSUR - 680 004.
    3       DEPUTY COMMISSIONER OF STATE TAX
            STATE GOODS & SERVICE TAX DEPARTMENT,
            IRINJALAKUDA - 680 125.
            BY SMT.M.M.JASMINE, GOVERNMENT PLEADER



     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   29.04.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C)No.14829 of 2022
                                                   2

                            MOHAMMED NIAS. C.P.,J
                                    ------------
                            WP(C)No. 14829 of 2022
                            - - - - - - - - - - - - - - - - - - ----
                        Dated this the 29th day of April, 2022

                                      JUDGMENT

The petitioner, challenging Ext.P1 assessment order has

filed Ext.P2 appeal and Ext.P3 stay petition before the 2 nd

respondent contending that coercive steps pursuant to Ext.P1

assessment order is being taken during the pendency of the

statutory appeal and the stay petition, this writ petition is filed

seeking a direction to the 2nd respondent to pass orders on

Ext.P3 stay application within a time limit.

2. Having regard to the facts and circumstances of the

case and hearing the learned counsel on either side, I find the

request to be reasonable.

3. Accordingly, there will be a direction to the 2nd

respondent to pass orders on Ext.P3 stay application within a

period of six weeks from the date of receipt of a copy of this

judgment. Till such orders are passed, all further proceedings

pursuant to Ext.P1 will be kept in abeyance.

Writ petition is disposed as above.

Sd/-

MOHAMMED NIAS. C.P.,JUDGE

dlK 29.04.2022 WP(C)No.14829 of 2022

APPENDIX OF WP(C) 14829/2022

PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-18 DATED 30/11/2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 20/04/2022.

Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 20/04/2022.

Exhibit P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.A2-608/2022 DATED 16/04/2022 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.