M/S. Hotel Indraprastha ... vs The Deputy Commissioner (Special ...
2022 Latest Caselaw 12435 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     FRIDAY, THE 23RD DAY OF DECEMBER 2022 / 2ND POUSHA, 1944
                        WP(C) NO. 42212 OF 2022
PETITIONER/S:

          M/S. HOTEL INDRAPRASTHA (FORMERLY - HOTEL SUN BEAM)
          ATTAKULANGARA
          THIRUVANAMTHAPURAM-695 023
          REPRESENTED BY ITS MANAGING PARTNER K.P.INDRABALAN
          , PIN - 695023
          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA


RESPONDENT/S:

    1     THE DEPUTY COMMISSIONER (SPECIAL CIRCLE)
          STATE GST DEPARTMENT,
          TAXES TOWER, KILLIPPALLAM
          THIRUVANAMTHAPURAM, PIN - 695002
    2     THE JOINT COMMISSIONER (APPEALS)
          STATE GST DEPARTMENT.
          TAXES TOWER
          KILLIPPALAM
          THIRUVANAMTHAPURAM
          , PIN - 695002
    3     THE DEPUTY COMMISSIONER
          STATE GST DEPARTMENT.
          TAXES TOWER
          KILLIPPALAM
          THIRUVANAMTHAPURAM
          , PIN - 695002



          Smt. Thushara James, SR GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 42212 OF 2022                2



                                JUDGMENT

Petitioner suffered Ext.P1 order of assessment under

the provisions of the KGST Act. Petitioner preferred Ext.P2

appeal along with Ext.P3 stay petition before the 2 nd

respondent. Pending consideration of the stay petition by

the 2nd respondent, petitioner is faced with Ext.P4 notice

under the provisions of the Kerala Revenue Recovery Act,

proposing to recover the amounts due under Ext.P1 order

of assessment. Petitioner prays that the proceedings for

recovery may be kept in abeyance pending consideration of

the stay petition by the first appellate authority.

2. Heard the learned Senior Government pleader

also.

3. Having regard to the facts and circumstances of

the case and considering the limited nature of relief sought

for in the writ petition, the writ petition will stand disposed

of, directing the 2nd respondent to consider and pass orders

on Ext.P3 stay petition filed in Ext.P2 appeal, within two

months from the date of receipt of a certified copy of this

judgment. Till such a decision is taken, all coercive

proceedings against the petitioner in respect of Ext.P1

order of assessment, shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 42212/2022

PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 28-05-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02-06-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02-06-2022 Exhibit P4 COPY OF REVENUE RECOVERY NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 09-12-2022