M/S. Hotel Luciya vs Deputy Commissioner (Assmt)
2023 Latest Caselaw 614 Ker

                      IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                       PRESENT

                       THE HONOURABLE MR. JUSTICE GOPINATH P.

              THURSDAY, THE 12TH DAY OF JANUARY 2023 / 22ND POUSHA, 1944

                                WP(C) NO. 991 OF 2023

PETITIONER:

               M/S. HOTEL LUCIYA
               AGED 32 YEARS
               NEAR KSRTC BUS STAND, STADIUM ROAD, ERNAKULAM
               DISTRICT .REPRESENTED BY MANAGING PARTNER, AJEESH ANOTONY

               , PIN - 682035
               BY ADVS.
               K.J.ABRAHAM
               NIKHIL JOHN


RESPONDENTS:

     1         DEPUTY COMMISSIONER (ASSMT)
               SPECIAL CIRCLE-II, STATE GST DEPARTMENT,
               THEVARA, PERUMANNOOR P.O., ERNAKULAM DISTRICT- 682 015.
               FORMERLY ASSISTANT COMMISSIONER (ASSMT),
               SPECIAL CIRCLE-II, COMMERCIAL TAXES,
               THEVARA, PERUMANNOOR P.O., ERNAKULAM DISTRICT.
               , PIN - 682015
     2         JOINT COMMISSIONER (APPEALS)
               KERALA GST DEPARTMENT, THEVARA, PERUMANNOOR P.O., ERNAKULAM
               DISTRICT-.

               , PIN - 682015
     3         KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL
               KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL,
               6TH FLOOR, TAX COMPLEX, THEVARA, PERUMANNOOR P.O.,
               ERNAKULAM DISTRICT.
               , PIN - 682015
     4         DEPUTY COMMISSIONER OF STATE TAX
               KERALA SGST DEPARTMENT,
               CIVIL STATION, KAKKANAD, ERNAKULAM DISTRICT .
               , PIN - 682030

OTHER PRESENT:

               ADV. THUSHARA JAMES (SR GP)



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P. (C) No. 991 of 2023
                               ..2..




                           JUDGMENT

The petitioner suffered orders of assessment namely,

Exts. P1 to P4 under the provisions of the KGST Act, 1963

for the assessment years 2012 - 2013, 2013 - 2014,

2014 - 2015, and 2015 - 2016.

2. The appeals filed by the petitioner before the 1 st

appellate authority were rejected by Ext.P5 common order.

The petitioner, thereafter approached the 3 rd respondent,

Tribunal which issued Ext.P6 interim order staying the

demands against the petitioner on condition that 20% of

the tax demand in respect of all the four years in question

is remitted by the petitioner within one month from the

date of receipt of the order. The order was dated

22.08.2022.

3. According to the learned counsel appearing for the

petitioner, due to some miscommunication, Ext.P6 order did

not come to the notice of the management of the petitioner

and therefore, the amount of 20% directed to be paid has W.P. (C) No. 991 of 2023 ..3..

not been paid within the time specified in Ext.P6 order. It is

submitted that on the matter coming to the notice of the

management, the petitioner filed Exts.P10 to P13

applications for extension of time to comply with the

condition to deposit 20% of the tax amount in respect of all

the four years. It is submitted that those applications are

pending consideration before the Debts Recovery Tribunal

and that in the meanwhile, the petitioner has been served

with Exts.P7, P8 and P9 notices (in respect of the three of

the years concerned proposing to recover the amounts due

under the orders of assessment) under the provisions of

the Revenue Recovery Act.

4. The learned counsel appearing for the petitioner

would submit that the petitioner will comply with the

conditions imposed in Ext. P6 order within a period of two

weeks from today.

5. Heard the Senior Government Pleader also.

6. Having regard to the facts and circumstances of the W.P. (C) No. 991 of 2023 ..4..

case and considering the submissions of the learned

counsel appearing for the petitioner, it is directed that if the

petitioner remits the amount payable by the petitioner in

terms of Ext.P6 order within a period of two weeks from

today, the same shall be deemed to be sufficient

compliance with the condition imposed in the interim order.

If the petitioner remits the amounts within the aforesaid

period of two weeks, any proceedings for recovery of

amounts due under Exts.P1 to P4 orders of assessment as

confirmed by Ext.P5 order of the first Appellate Authority

shall remain suspended, till the appeals are finally decided

by the Appellate Tribunal.

Sd/-

GOPINATH P.

JUDGE RMV W.P. (C) No. 991 of 2023 ..5..

APPENDIX OF WP(C) 991/2023

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32070335602/12-

13 DATED 29.02.2016 FOR THE YEAR 2012-13 PASSED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32070335602/2013-14 DATED 11.10.2017 FOR THE YEAR 2013-14 PASSED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32070335602/2014-15(KGST) DATED 22.06.2018 FOR THE YEAR 2014-15 PASSED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32070335602/2015-16(KGST) DATED 22.06.2018 FOR THE YEAR 2015-16 PASSED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE COMMON FIRST APPELLATE ORDER IN STA-34/16, STA-30/17, STA-14/18 AND STA-15/18 DATED 23.03.2021 PASSED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE COMMON STAY ORDER IN INTP.NO.31/2021, 33/2021, 35/2021 AND 37/2021 IN TA (VAT) NO. 32/2021, 24/2021, 25/2021 AND 26/2021 DATED 22.08.2022 PASSED BY THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE DEMAND NOTICE NO.A5-3551/2022 IN FORM NO.1 DATED 28.12.2022 UNDER THE KERALA REVENUE RECOVERY ACT, 1968 FOR THE YEAR 2013-14 Exhibit P8 TRUE COPY OF THE DEMAND NOTICE NO.A5-3552/2022 IN FORM NO.1 DATED 28.12.2022 UNDER THE KERALA REVENUE RECOVERY ACT, 1968 FOR THE YEAR 2014-15 Exhibit P9 . TRUE COPY OF THE DEMAND NOTICE NO.A5-3553/2022 IN FORM NO.1 DATED 28.12.2022 UNDER THE KERALA REVENUE RECOVERY ACT, 1968 FOR THE YEAR 2015-16 Exhibit P10 TRUE COPY OF THE AFFIDAVIT AND PETITION TO ENLARGE THE TIME LIMIT SPECIFIED IN THE STAY ORDER IN APPEAL TA (VAT) NO.23/2021 DATED 05.01.2022 FOR THE YEAR 2012-13 Exhibit P11 TRUE COPY OF THE AFFIDAVIT AND PETITION TO ENLARGE THE TIME LIMIT SPECIFIED IN THE STAY ORDER IN APPEAL TA (VAT) NO.24/2021 DATED 05.01.2022 FOR THE YEAR 2013-14 Exhibit P12 TRUE COPY OF THE AFFIDAVIT AND PETITION TO ENLARGE THE TIME LIMIT SPECIFIED IN THE STAY ORDER IN APPEAL TA (VAT) NO.25/2021 DATED 05.01.2022 FOR THE YEAR 2014-15 Exhibit P13 TRUE COPY OF THE AFFIDAVIT AND PETITION TO ENLARGE THE TIME LIMIT SPECIFIED IN THE STAY ORDER IN APPEAL TA (VAT) NO.26/2021 DATED 05.01.2022 FOR THE YEAR 2015-16 RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE