Kerala High Court
Hotel Kabani International vs The Deputy Commissioner -1 on 12 January, 2023
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. 968 OF 2023
PETITIONER:
HOTEL KABANI INTERNATIONAL
MUVATTUPUZHA, ERNAKULAM- 686661
OWNED AND MANAGED BY MARYMATHA VENTURES INDIA(P)LTD
REPRESENTED BY IT' S CHAIRMAN SRI. ROY K VARGHESE.
BY ADVS.
AJI V.DEV
M.G.SHAJI
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE DEPUTY COMMISSIONER -1
STATE GOODS AND SERVICES TAX DEPARTMENT,
SPECIAL CIRCLE, MINI CIVIL STATION,
PERUMBAVOOR, PIN - 683 542.
2 THE JOINT COMMISSIONER [APPEALS],
STATE GOODS AND SERVICES TAX DEPARTMENT
SGST COMPLEX,THEVARA, ERNAKULAM , PIN - 682 015.
3 THE DEPUTY COMMISSIONER,
REVENUE RECOVERY,STATE GOODS AND
SERVICES TAX DEPARTMENT,
MINI CIVIL STATION, MUDAVOOR P.O,
MUVATTUPUZHA, PIN - 686 669.
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.968/2023 2
JUDGMENT
The petitioner suffered Ext.P1 order of assessment
under the provisions of the Kerala General Sales Tax Act, 1963,
for the assessment year 2020-21. The petitioner has filed
Ext.P2 appeal along with Ext.P2(a) application for condonation
of delay and Ext.P2(b) stay petition before the 2nd respondent.
The pending consideration of the matter by the 2 nd respondent,
the petitioner has been served with Ext.P5 notice proposing to
recover the amounts due from the petitioner under the
provisions of the Revenue Recovery Act.
2. The learned counsel appearing for the petitioner
submits that the writ petition may be disposed of directing the
First appellate authority (2nd respondent) to consider and pass
orders on Ext.P2(a) application for condonation of delay and
Ext.P2(b) application for stay after affording an opportunity of
hearing to the petitioner. It is submitted that the revenue
recovery proceedings may be kept in abeyance till a decision is
taken on those applications by the 1st appellate authority.
3. Heard the learned Senior Government Pleader also.
4. Having regard to the facts and circumstances of the
case and considering the limited nature of the relief sought for
by the petitioner, this Writ Petition will stand disposed of
directing that further steps for recovery of any amount due
under Ext.P1 order of assessment shall be kept in abeyance till
a decision is taken on Ext.P2(a) application for condonation of
delay and on Ext.P2(b) application for stay filed in Ext.P2
appeal. The 2nd respondent shall dispose of Exts.P2(a) & P2(b)
applications after affording an opportunity of hearing to the
petitioner within a period of six weeks from the date of receipt
of a certified copy of this judgment. It is made clear that, the
First appellate authority (2nd respondent) needs to consider
Ext.P2(b) stay petition on merits only if it is decides to condone
the delay in filing the appeal. I make it clear that the issue
regarding the liability of the petitioner to pay interest on the
amount of turnover tax paid by the petitioner on parcel sales
(as permitted by the Government during the COVID-19
pandemic) will be subject to the decision of this Court in
similar matters.
Sd/-
GOPINATH P.
JUDGE
ats
APPENDIX OF WP(C) 968/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED
FOR THE YEAR 2020-21 DATED: 28-04-2022
Exhibit P2 TRUE COPY OF THE APPEAL FILED AGAINST
EXT.P.1 DATED: 08-07-2022
Exhibit P2(a) TRUE COPY OF THE APPLICATION FOR
CONDONATION OF DELAY DATED: 08-07-2022
Exhibit P2(b) TRUE COPY OF THE APPLICATION FOR STAY OF
COLLECTION OF TAX/INTEREST DATED: 08-07-
Exhibit P3 TRUE COPY OF THE RELEVANT PAGE OF THE
KERALA FINANCE ACT,2008 SHOWING LEVY OF
CESS ON FOREIGN LIQUOR
Exhibit P4 TRUE COPY OF THE RELEVANT PAGE OF THE
KERALA FINANCE ACT,2018 SHOWING OMISSION OF
CESS ON FOREIGN LIQUOR
Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 3RD RESPONDENT DATED: 17-12-
