Kerala High Court

Royal Blue Hotels (P) Ltd vs The Assistant Commissioner on 11 January, 2022

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

 TUESDAY, THE 11TH DAY OF JANUARY 2022 / 21ST POUSHA, 1943

                   WP(C) NO. 30165 OF 2021

PETITIONER:


          M/S.ROYAL BLUE HOTELS (P) LTD
          TC 2/1854/1, KRISHNA,
          GOWREESAPATTOM, PATTOM,
          THIRUVANANTHAPURAM,
          REPRESENTED BY ITS DIRECTOR
          SHAFEECCA MOHAMMED RAFI
          BY ADVS.
          SRI.S.ANIL KUMAR (TRIVANDRUM)
          SRI.SABU C.J
          SRI.RAHUL A.
          SMT.APARNA ANIL


RESPONDENTS:

    1     THE ASSISTANT COMMISSIONER
          SPECIAL CIRCLE, STATE GST DEPARTMENT,
          TAX TOWERS, KARAMANA,
          THIRUVANANTHAPURAM-695002.
    2     THE JOINT COMMISSIONER OF STATE TAX (APPEALS),
          STATE GST DEPARTMENT,
          TAX TOWERS, KARAMANA,
          THIRUVANANTHAPURAM-695002.
   *3     THE DY. COMMISSIONER,
          STATE GST DEPARTMENT, TAX TOWERS, KARAMANA,
          THIRUVANANTHAPURAM-695002. (CORRECTED)
          THE NAME AND ADDRESS OF R3 IS CORRECTED AS
          THE DEPUTY TAHSILDAR
          TALUK OFFICE,
          THIRUVANANTHAPURAM - 695002
 W.P.(C) No.30165/21
                                    -:2:-

              AS PER ORDER DATED 11.01.2022 IN I.A. NO.1 OF
              2022 IN W.P.(C) NO.30165/2021)




              SMT.THUSHARA JAMES, SR. GOVT. PLEADER



       THIS     WRIT    PETITION    (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON    11.01.2022,   THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.30165/21
                                     -:3:-

                     BECHU KURIAN THOMAS, J.
                     -----------------------------------------
                        W.P.(C) No.30165 of 2021
                      ----------------------------------------
                  Dated this the 11th day of January, 2022

                                JUDGMENT

Aggrieved by Ext.P1, Ext.P1(a) to Ext.P1(k) orders of

assessment relating to assessment years 2015-16, 2016-17 and

2017-18, petitioner has preferred appeals before the second

respondent, copies of which are produced as Ext.P2, Ext.P2(a) to

Ext.P2(k). Petitions for stay of proceedings pursuant to the

assessment orders have also been filed as Ext.P4, Ext.P4(a) to

Ext.P4(k) along with Ext.P3, Ext.P3(a) to Ext.P3(j) delay condonation

petitions to condone the huge delay of more than 850 days in filing

the appeals. Petitioner apprehends coercive proceedings to be

effected even before the petitions for delay and stay are 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.

3. Since the appeals are filed with a huge delay, it is essential W.P.(C) No.30165/21

that the Appellate Authority considers the same in a time bound

manner. The question of considering the stay petitions will arise only

if the delay is condoned.

4. Accordingly, there will be a direction to the Appellate

Authority to consider and pass appropriate orders on the delay

petitions, copies of which are produced as Ext.P3, Ext.P3(a) to

Ext.P3(j), within a period of one month from the date of receipt of a

copy of this judgment. The revenue recovery proceedings initiated

against the petitioner shall be kept in abeyance, on condition that

petitioner deposits an amount equivalent to 10% of the demands

made thereafter, within a period of two weeks from the date of receipt

of a copy of this judgment.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.30165/21

APPENDIX OF WP(C) 30165/2021

PETITIONER'S/S' EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF JULY, 2017.

Exhibit P1(a) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF AUGUST, 2017.

Exhibit P1(b) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF SEPTEMBER, 2017.

Exhibit P1(c) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF OCTOBER, 2017.

Exhibit P1(d) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF NOVEMBER, 2017.

Exhibit P1(e) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF DECEMBER, 2017.

Exhibit P1(f) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF JANUARY, 2018.

Exhibit P1(g) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF FEBRUARY, 2018.

Exhibit P1(h) COPY OF ASSESSMENT ORDER DATED 26.6.2019 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF MARCH, 2018.

Exhibit P1(i) COPY OF ASSESSMENT ORDER DATED 29.10.2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.

Exhibit P1(j) COPY OF ASSESSMENT ORDER DATED 29.10.2019 ISSUED BY THE 1ST RESPONDENT W.P.(C) No.30165/21

FOR THE YEAR 2016-17.

Exhibit P1(k) COPY OF ASSESSMENT ORDER DATED 21.10.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18.

Exhibit P2 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. Exhibit P2(a) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(A) ORDER.

Exhibit P2(b) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(B) ORDER.

Exhibit P2(c) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(C) ORDER.

Exhibit P2(d) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(D) ORDER.

Exhibit P2(e) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(E) ORDER.

Exhibit P2(f) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(F) ORDER.

Exhibit P2(g) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(G) ORDER.

Exhibit P2(h) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(H) ORDER.

Exhibit P2(i) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(I) ORDER.

Exhibit P2(j) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(J) ORDER.

Exhibit P2(k) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(K) W.P.(C) No.30165/21

ORDER.

Exhibit P3 COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2 APPEAL.

Exhibit P3(a) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(A) APPEAL.

Exhibit P3(b) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(B) APPEAL.

Exhibit P3(c) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(C) APPEAL.

Exhibit P3(d) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(C) APPEAL.

Exhibit P3(e) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(E) APPEAL.

Exhibit P3(f) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(F) APPEAL.

Exhibit P3(g) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(G) APPEAL.

Exhibit P3(h) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(H) APPEAL.

Exhibit P3(i) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(I) APPEAL.

Exhibit P3(j) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(J) APPEAL.

Exhibit P4 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.

Exhibit P4(a) COPY OF STAY PETITION FILED IN EXT.P2(A) APPEAL.

Exhibit P4(b) COPY OF STAY PETITION FILED IN EXT.P2(B) APPEAL.

Exhibit P4(c) COPY OF STAY PETITION FILED IN EXT.P2(C) APPEAL.

Exhibit P4(d) COPY OF STAY PETITION FILED IN EXT.P2(D) APPEAL.

Exhibit P4(e) COPY OF STAY PETITION FILED IN EXT.P2(E) APPEAL.

W.P.(C) No.30165/21

Exhibit P4(f) COPY OF STAY PETITION FILED IN EXT.P2(F) APPEAL.

Exhibit P4(g) COPY OF STAY PETITION FILED IN EXT.P2(G) APPEAL.

Exhibit P4(h) COPY OF STAY PETITION FILED IN EXT.P2(H) APPEAL.

Exhibit P4(i) COPY OF STAY PETITION FILED IN EXT.P2(I) APPEAL.

Exhibit P4(j) COPY OF STAY PETITION FILED IN EXT.P2(J) APPEAL.

Exhibit P4(k) COPY OF STAY PETITION FILED IN EXT.P2(K) APPEAL.

Exhibit P5 COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 ORDER. Exhibit P5(a) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(A) ORDER. Exhibit P5(b) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(B) ORDER. Exhibit P5(c) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(C) ORDER. Exhibit P5(d) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(D) ORDER. Exhibit P5(e) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(E) ORDER. Exhibit P5(f) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(F) ORDER. Exhibit P5(g) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(G) ORDER. Exhibit P5(h) COPY OF DEMAND NOTICE DATED 25.11.2021 W.P.(C) No.30165/21

ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(H) ORDER. Exhibit P5(i) COPY OF DEMAND NOTICE DATED 25.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(I) ORDER.