Hotel Indraprastha vs The Assistant Commissioner ...
2022 Latest Caselaw 8308 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                        WP(C) NO. 21444 OF 2022
PETITIONER/S:

           HOTEL INDRAPRASTHA
           PATTAZHY

           KOLLAM DISTRICT, PIN- 691 522, REPRESENTED BY ITS
           MANAGING PARTNER K.P.INDRABALAN

           BY ADVS.
           HARISANKAR V. MENON
           MEERA V MENON
           R.SREEJITH


RESPONDENT/S:

    1      THE ASSISTANT COMMISSIONER (ASSESSMENT)

           STATE GST DEPARTMENT, SPECIAL CIRCLE KOTTARAKKARA,
           KOLLAM DISTRICT -691 506.
    2      THE ASST. SECRETARY,
           KERALA GENERAL SALES TAX APPELLATE TRIBUNAL, ADDL.
           BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695 010.

    3      THE DEPUTY TAHSILDAR (REVENUE RECOVERY)
            DEPARTMENT OF REVENUE, PATHANAPURAM, KOLLAM - 689 695.


           ADV. DR. THUSHARA JAMES (SR GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 21444 OF 2022                   2



                                    JUDGMENT

Petitioner suffered Ext.P1 order of assessment, which

was challenged before the First Appellate Authority, who

rejected the appeal vide Ext.P2 order. The petitioner has

moved the Kerala General Sales Tax Appellate Tribunal

through Ext.P3 appeal along with Ext.P4 application for

interim relief. The petitioner apprehends recovery proceedings

pending consideration of the matter by the Tribunal.

2. Having heard the learned counsel appearing for the

petitioner and the learned Senior Government Pleader

appearing for the respondents, this writ petition is disposed of,

directing the Kerala General Sales Tax Appellate Tribunal to

consider and pass orders on Ext.P3 appeal in accordance with

law, within a period of three months from the date of receipt of

a certified copy of this judgment. Coercive steps against the

petitioner shall remain suspended till a decision is taken on

Ext.P3 on condition that the petitioner remits a sum equivalent

to 20% of the amount demanded in Ext.P1 assessment order,

within one month from today.

The writ petition is disposed of as above.

sd/-

GOPINATH P., JUDGE ajt

APPENDIX OF WP(C) 21444/2022

PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2013-14 19-03-2016 Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS)-II, SGST DEPARTMENT, KOLLAM. 29.03.2021 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. 05.07.2021.

Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. 10-06-2022 Exhibit P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT 18-05-2022