Saj Lucia vs State Of Kerala
2022 Latest Caselaw 6061 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
     THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
WEDNESDAY, THE 1ST DAY OF JUNE 2022 / 11TH JYAISHTA, 1944
                       WP(C) NO. 29019 OF 2021
PETITIONER:

               M/S.SAJ LUCIA,
               KANICHAL HOTELS PVT. LTD., EAST FORT,
               THIRUVANANTHAPURAM-695 023, REPRESENTED BY ITS
               DIRECTOR, REJI K. VARGHESE, S/O. K.V.VARGHESE,
               AGED 57 YEARS.
               BY ADV MILLU DANDAPANI

RESPONDENTS:

    1          STATE OF KERALA
               REPRESENTED BY THE SECRETARY TO GOVERNMENT,
               TAXES (G) DEPARTMENT, GOVERNMENT SECRETARIAT,
               THIRUVANANTHAPURAM-695 001.
    2          THE DEPUTY COMMISSIONER,
               SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
               DEPARTMENT, TAX TOWERS, 2ND FLOOR, KARAMANA,
               THIRUVANANTHAPURAM-695 002.
OTHER PRESENT:

               BY SMT RASHMITHA R CHANDRAN, GOVT.PLEADER


        THIS    WRIT   PETITION    (CIVIL)   HAVING   COME    UP    FOR
ADMISSION       ON   01.06.2022,   THE   COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C)No.29019 of 2021

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                               JUDGMENT

Petitioner, a private limited company running a four

star business hotel under the name and style M/s.Saj Lucia in East

Fort, Thiruvananthapuram registered under the Kerala General

Sales Tax Act,1963 has filed this writ petition seeking the following

reliefs:-

"(i) issue a writ of certiorari or any other writ, order or direction, quashing Exts.P10 and P12;

(ii) issue a writ of mandamus or any other writ, order or direction, directing the 2nd respondent to consider Ext.P9 objection before passing any assessment orders;"

The main grievance of the petitioner is that, they were not served

with Ext.P12 assessment order before the issuance of Ext.P10

revenue recovery notice issued under Section 7 of the Revenue

Recovery act. It is the further case of the petitioner that, before

passing Ext.P12 order, the petitioner was not given an opportunity

of personal hearing, which is in violation of principles of natural

justice.

2. I have heard the learned counsel for the petitioner

and the learned Government Pleader for the respondents. W.P.(C)No.29019 of 2021

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3. On 16.12.2021, this Court had directed the petitioner

to take steps to file an appeal against Ext.P12 assessment order

and this Court had granted interim stay of all further proceedings

pursuant to Ext.P10 revenue recovery notice for a period of two

months. The order of interim stay was extended from time to time

till today. Hence, I feel, there is no necessity to go into the merits

of the case.

4. Since Ext.P12 assessment order is an appealable

order, this writ petition is disposed of with a direction to the

petitioner to file an appeal against Ext.P12 assessment order before

the appellate authority, if not already filed, within a period of two

weeks from the date of receipt of a copy of this judgment. It is also

directed that till such time, respondents shall not take any coercive

steps to recover the amount covered by Ext.P10 revenue recovery

notice.

The writ petition is disposed of as above.

Sd/-

SHOBA ANNAMMA EAPEN, JUDGE MBS/ W.P.(C)No.29019 of 2021

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APPENDIX OF WP(C) 29019/2021

PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE DATED 29.12.2020 UNDER FORM NO.50 OF THE KGST RULES, 1963 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. Exhibit P2 TRUE COPY OF THE REPLY DATED 11.1.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF THE LETTER DATED 13.1.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.

Exhibit P4 TRUE COPY OF THE LETTER DATED 22.1.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.

Exhibit P5 TRUE COPY OF THE CERTIFICATE CREATED ON 23.9.2020 ISSUED BY THE CHARTERED ACCOUNTANT.

Exhibit P6 TRUE COPY OF THE NOTICE IN FORM NO.50 DATED 12.3.2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit P7 TRUE COPY OF THE REPLY LETTER DATED 16.3.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.

Exhibit P8 TRUE COPY OF THE NOTICE NO.32010196432/2016-17 DATED 22.3.2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

Exhibit P9 TRUE COPY OF THE REPLY ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT ON 29/03/2021.

Exhibit P10 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.B3-2839/2021 DATED 26.11.2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit P11 TRUE COPY OF THE LETTER DATED 29.11.2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.

W.P.(C)No.29019 of 2021

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Exhibit P12 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.3.2021 SERVED TO THE PETITIONER ON 30.11.2021 BY THE 2ND RESPONDENT.

Exhibit P13 TRUE COPY OF THE LETTER DATED 2.12.2021 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT SEEKING ISSUANCE OF CERTIFIED COPY OF THE ASSESSMENT ORDER DATED 30.3.2021.

Exhibit P14 TRUE COPY OF THE REGISTRATION DETAILS OF THE PETITIONER BEFORE THE 2ND RESPONDENT SHOWING ITS EMAIL, PHONE NUMBER AND RESIDENTIAL ADDRESS OF DIRECTORS ETC.