M/S.Ramada vs State Tax Officer (Lt)
2023 Latest Caselaw 13628 Ker

Citation : 2023 Latest Caselaw 13628 Ker
Judgement Date : 21 December, 2023

Kerala High Court

M/S.Ramada vs State Tax Officer (Lt) on 21 December, 2023

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
  THURSDAY, THE 21ST DAY OF DECEMBER 2023 / 30TH AGRAHAYANA, 1945
                        WP(C) NO. 42755 OF 2023
PETITIONER/S:

          M/S.RAMADA
          AGED 44 YEARS
          PUNNAMADA, ALAPPUZHA REPRESENTED BY ITS AUTHORIZED
          SIGNATORY BONNY ALOYSIUS, PIN - 685612
          BY ADVS.
          P.N.DAMODARAN NAMBOODIRI
          HRITHWIK D. NAMBOOTHIRI


RESPONDENT/S:

    1     STATE TAX OFFICER (LT)
          LUXURY TAX BSNL BHAVAN, HEAD POST OFFICE ROAD, STATE
          GST DEPARTMENT, ALAPPUZHA, PIN - 688001
    2     THE JOINT COMMISSIONER (APPEALS)
          STATE GST DEPARTMENT, 1ST FLOOR, CIVIL STATION,
          COLLECTORATE.P.O, KOTTAYAM, PIN - 686002
    3     THE STATE TAX OFFICER (ARREAR RECOVERY)
          O/O THE JOINT COMMISSIONER TAX PAYERS SERVICES, STATE
          GST DEPARTMENT, ALAPPUZHA, PIN - 688001
OTHER PRESENT:

          JASMINE M.M.-GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 42755 OF 2023
                                 2

                           JUDGMENT

Dated this the 21st day of December,2023

This is the second writ petition filed by the petitioner before

this court on the same subject matter. Earlier the petitioner has

approached this court by filing W.P(C) No. 30883/2022, wherein

the petitioner had challenged the assessment order. However, this

court did not find any ground to entertain the writ petition against

the assessment order in which the petitioner was given liberty to

approach the appropriate authority to avail the statutory remedy

against the assessment orders.

2.Now the petitioner has filed appeal along with the stay

petition and application for condonation of delay in filing the

appeal. While the appeal and applications are pending, the

petitioner has been served with recovery notices in Ext.P7 series.

3.Learned counsel for the petitioner submitted that the 2 nd

respondent may be directed to dispose of the application for

condoning the delay and stay petition expeditiously and till the

disposal of the stay petition, Ext.P7series of the revenue recovery

notices should be kept in abeyance.

I find no ground to grant such a relief as this court would not

exercise the parallel jurisdiction with the appellate authority

against the assessment order. Thus the present writ petition is WP(C) NO. 42755 OF 2023

disposed of, by directing the 2 nd respondent to consider the

applications for condoning the delay for filing the appeal as well

as the stay application, expeditiously in accordance with the law,

preferably within a period of two months.

Sd/-

DINESH KUMAR SINGH JUDGE SJ WP(C) NO. 42755 OF 2023

APPENDIX OF WP(C) 42755/2023

PETITIONER EXHIBITS Exhibit -P1 TRUE COPY OF THE JUDGMENT DATED 20.10.2023 IN W.P.(C).NO.189/2022. Exhibit -P2 TRUE COPY OF THE JUDGMENT DATED 20.10.2023 IN W.P.(C).NO. 30883/2022. Exhibit -P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32042568442/2015-16 DATED 21.02.2022 FOR THE YEAR 2015-16 U/S.6(5) OF KERALA TAX ON LUXURIES ACT, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER .

Exhibit -P3A TRUE COPY OF THE ASSESSMENT ORDER NO.32042568442/ 2016-17 DATED 21.02.2022 FOR THE YEAR 2016-17 U/S.6(5) OF KERALA TAX ON LUXURIES ACT, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit -P3B TRUE COPY OF THE ASSESSMENT ORDER NO.

32042568442/2017-18 DATED 21.02.2022 FOR THE YEAR 2017-18 U/S.6(5) OF KERALA TAX ON LUXURIES ACT, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit -P4 TRUE COPY OF THE FIRST APPEAL DATED 17.11.2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16. Exhibit -P4A TRUE COPY OF THE FIRST APPEAL DATED 17.11.2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. Exhibit -P4B TRUE COPY OF THE FIRST APPEAL DATED 17.11.2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18. Exhibit -P5 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 17.11.2023 FOR THE YEAR 2015-16.

Exhibit -P5A TRUE COPY OF THE DELAY CONDONATION PETITION DATED 17.11.2023 FOR THE YEAR 2016-17.

Exhibit -P5B TRUE COPY OF THE DELAY CONDONATION PETITION DATED 17.11.2023 FOR THE YEAR 2017-18.

Exhibit -P6 TRUE COPY OF THE STAY PETITION DATED 17.11.2023 FOR THE YEAR 2015-16.

Exhibit -P6A TRUE COPY OF THE STAY PETITION DATED 17.11.2023 FOR THE YEAR 2016-17.

Exhibit -P6B TRUE COPY OF THE STAY PETITION DATED WP(C) NO. 42755 OF 2023

17.11.2023 FOR THE YEAR 2017-18.

Exhibit - P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO:A13/23-24/35 RRC.NO.09/23-24 FOR THE YEAR 2015-16 DATED 06-12-2023 ISSUED BY THE 3RD RESPONDENT.

Exhibit -P7A TRUE COPY OF THE REVENUE RECOVERY NOTICE NO:A13/23-247/36 RRC.NO.10/23-24 FOR THE YEAR 2016-17 DATED 06-12-2023 ISSUED BY THE 3RD RESPONDENT.

Exhibit - P7B TRUE COPY OF THE REVENUE RECOVERY NOTICE NO:A13/23-24/37 RRC.NO.11/23-24 FOR THE YEAR 2017-18 DATED 06-12-2023 ISSUED BY THE 3RD RESPONDENT.