Odayam Beach Retreat Pvt. Ltd vs The State Tax Officer €“ 2
2023 Latest Caselaw 4501 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
    WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945
                       WP(C) NO. 13168 OF 2023
PETITIONER:

          ODAYAM BEACH RETREAT PVT. LTD.
          EDAVA, ODAYAM, VARKALA, THIRUVANANTHAPURAM.
          REPRESENTED BY ITS DIRECTOR,
          THILAKAN V.S., PIN - 695 141

          BY ADVS.
          RAHUL A.
          S.ANIL KUMAR (TRIVANDRUM)
          SABU C.J
          M.RAJAGOPAL
          APARNA ANIL



RESPONDENTS:

    1     THE STATE TAX OFFICER - 2
          OFFICE OF THE JOINT COMMISSIONER,
          TAX PAYER SERVICES, STATE GOODS AND SERVICE TAX
          DEPARTMENT, THIRUVANANTHAPURAM., PIN - 695 002

    2     THE JOINT COMMISSIONER OF STATE TAX (APPEALS)
          STATE GST DEPARTMENT, TAX TOWERS, KARAMANA,
          THIRUVANANTHAPURAM., PIN - 695 002

    3     THE DEPUTY TAHSILDAR
          VARKALA TALUK, VARKALA,
          THIRUVANANTHAPURAM., PIN - 695 141



          SMT. RASHMITA R. CHANDRAN, GP




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 13168 OF 2023
                                        2




                               T.R.RAVI, J.
                       ----------------------------------------
                        WP (C) No.13168 of 2023
                     -------------------------------------------
                 Dated this the 12th day of April, 2023

                              JUDGMENT

Admit. Government Pleader takes notice for the

respondents.

2. The limited prayer in this writ petition is for a direction

to the 2nd respondent to dispose of Ext.P2 appeal filed against

Ext.P1 assessment order and Ext.P3 stay petition.

3. In view of the limited prayer made in the writ petition,

this writ petition is disposed of directing the 2 nd respondent to

take up Ext.P2 appeal and Ext.P3 stay petition and hear and

dispose of the stay petition within two months from the date of

receipt of a copy of this judgment. The coercive steps for

recovery shall be kept in abeyance till then.

Sd/-

T.R.RAVI

JUDGE sn WP(C) NO. 13168 OF 2023

APPENDIX OF WP(C) 13168/2023

PETITIONER'S EXHIBITS

Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 23-11-

2020 ISSUED BY THE 1ST RESPONDENT UNDER THE ACT FOR THE YEAR 2016-17.

Exhibit P2 A COPY OF THE APPEAL MEMORANDUM DATED 30-03-

2023 FILED AGAINST EXT.P1 ORDER.

Exhibit P3 A COPY OF THE STAY PETITION DATED 30-03-2023 FILED IN EXT.P2 APPEAL

Exhibit P4 A COPY OF THE DEMAND NOTICE DATED 18-07-2022 ISSUED BY THE 3RD RESPONDENT.

RESPONDENT'S EXHIBITS      :    NIL


                  //TRUE COPY//             PA TO JUDGE