P. Kandankutty & Sons - Sea Queen ... vs Deputy Commissioner
2022 Latest Caselaw 7768 Ker

W.P(C).20477/22                         1

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                    THE HONOURABLE MR. JUSTICE GOPINATH P.
          TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944
                            WP(C) NO. 20477 OF 2022
PETITIONER/S:

              P. KANDANKUTTY & SONS - SEA QUEEN HOTEL
              BEACH ROAD, KOZHIKODE, PIN-673001, REPRESENTED BY ITS
              MANAGING PARTNER P. AJAYAKUMAR.

              BY ADVS.
              K.S.HARIHARAN NAIR
              G.REMADEVI
              RAJATH R NATH
              HARIMA HARIHARAN


RESPONDENT/S:

      1       DEPUTY COMMISSIONER
              SPECIAL CIRCLE-1, KERALA STATE GOODS AND SERVICES TAX
              DEPARTMENT, KOZHIKODE, PIN- 673 006.

      2       JOINT COMMISSIONER (APPEALS),
              SGST DEPARTMENT, NIRMAL ARCADE BUILDING,
              ERANHIPALAMP.O, KOZHIKODE, PIN- 673 006.

      3       TAHSILDAR (REVENUE RECOVERY),
              OFFICE OF THE TAHSILDAR (REVENUE RECOVERY), CIVIL
              STATION, KOZHIKODE, PIN-673 020.
OTHER PRESENT:

                  DR. THUSHARA JAMES (SR. GP)


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C).20477/22                            2



                                     JUDGMENT

Petitioner has preferred Ext.P2 series of statutory appeals along with stay

petitions before the 2nd respondent against Ext.P1 series of assessment orders.

The petitioner apprehends that recovery proceedings may be initiated against

him pending consideration of the stay petitions and refers to Ext.P4 revenue

recovery notice issued to him.

2. Having heard the learned counsel for the petitioner and the

learned Senior Government Pleader for the respondents, this writ petition will

stand disposed of directing the 2nd respondent, before whom Ext.P2 series of

appeals along with stay petitions are pending, to consider and pass orders on

stay petitions filed by the petitioner within a period of two months from the

date of receipt of a certified copy of this judgment. Further recovery

proceedings against the petitioner shall stand stayed till orders are passed on

stay petitions on condition that the petitioner remits a sum of Rs.5,00,000/-

(Rupees Five lakhs only) within a period of two weeks from today.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

                                                             JUDGE
         okb/28.6.22
                                                           //True copy//    P.S. to Judge


                      APPENDIX OF WP(C) 20477/2022

PETITIONER EXHIBITS
Exhibit P1              COPY OF MODIFIED ASSESSMENT ORDER DATED 28-

09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09.

Exhibit P1(A) COPY OF MODIFIED ASSESSMENT ORDER DATED 28-

09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10.

Exhibit P1(B) COPY OF MODIFIED ASSESSMENT ORDER DATED 28-

09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11.

Exhibit P1(C) COPY OF MODIFIED ASSESSMENT ORDER DATED 28-

09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12.

Exhibit P1(D) COPY OF MODIFIED ASSESSMENT ORDER DATED 28-

09-2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13.

Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1.

Exhibit P2(A) COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1(A).

Exhibit P2(B) COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1(B).

Exhibit P2(C) COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1(C).

Exhibit P2(D) COPY OF APPEAL MEMORANDUM DATED 01-06-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1(D).

Exhibit P3 COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN EXT. P2 APPEAL.

Exhibit P3(A) COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN EXT. P2(A) APPEAL. Exhibit P3(B) COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN EXT. P2(B) APPEAL Exhibit P3(C) COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN P2 (C) APPEAL.

Exhibit P3(D) COPY OF STAY PETITION DATED 01-06-2022 FILED BY THE PETITIONER IN EXT.P2(D) APPEAL. Exhibit P4 COPY OF REVENUE RECOVERY NOTICE DATED 14-06-

2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2008-09.

Exhibit P4(A) COPY OF REVENUE RECOVERY NOTICE DATED 14-06-

2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2009-10.

Exhibit P4(B) COPY OF REVENUE RECOVERY NOTICE DATED 14-06-

2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2010-11.

Exhibit P4(C) COPY OF REVENUE RECOVERY NOTICE DATED 14-06-

2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2011-12.

Exhibit P4(D) COPY OF REVENUE RECOVERY NOTICE DATED 14-06-

2022 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13.