M/S. Hotel Sabrina vs Deputy Commissioner
2023 Latest Caselaw 7646 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
         THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
     FRIDAY, THE 14TH DAY OF JULY 2023 / 23RD ASHADHA, 1945
                      WP(C) NO. 22897 OF 2023
PETITIONER:

             M/S. HOTEL SABRINA
             PATTAMBI ROAD, PERINTHALMANNA,
             MALAPPURAM, MALAPPURAM DISTRICT-679322
             REPRESENTED BY P. NARAYANAN,
             MANAGING PARTNER
             BY ADVS.
             P.S.SOMAN
             T.RADHAMONY

RESPONDENTS:

     1       DEPUTY COMMISSIONER
             STATE GOODS & SERVICE TAX DEPARTMENT,
             SPECIAL CIRCLE, CIVIL STATION,
             MALAPPURAM, PIN - 676505
     2       THE JOINT COMMISSIONER (APPEALS)
             STATE GOODS & SERVICE TAX DEPARTMENT
             NIRMAL ARCADE, ERANHIPALAM,
             KOZHIKODE, PIN - 673006
     3       DEPUTY COMMISSIONER (ARREAR RECOVERY)
             TAX PAYER SERVICES,
             STATE GOODS & SERVICE TAX DEPARTMENT,
             B2 BLOCK, CIVIL STATION,
             MALAPPURAM, PIN - 676505
             BY ADV.
             SMT REKHA C NAIR - SR GP



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   14.07.2023,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C) No. 22897 of 2023
                                  :2:



                     DEVAN RAMACHANDRAN, J.
                  =========================
                      W.P.(C).No. 22897 of 2023
                 ==========================
                  Dated this the 14th day of July, 2023

                             JUDGMENT

It is conceded that, against the impugned demand, the

petitioner has already preferred a statutory appeal before the 2 nd

respondent.

2. Sri.P.S.Somanpulladan - learned counsel for the petitioner,

added that, along with the statutory appeal, his client has also

preferred Ext.P3 application for stay; but alleged that, in spite of

this, action for recovery is being proceed against his client. He,

therefore, prayed that 3rd respondent be directed not to initiate any

further action for recovery, until such time as the afore statutory

appeal is disposed of.

3. Smt.Rekha C.Nair - learned Senior Government Pleader

appearing for the official respondents, submitted that since the

petitioner has already preferred a statutory appeal, along with the

stay petition, 2nd respondent can consider the same, or at least the

stay petition, within a short period of time. She added that until

such time, action for recovery can be deferred.

Taking note of the afore submissions, I order this writ petition

and direct the 2nd respondent to take up the statutory appeal and W.P.(C) No. 22897 of 2023

Ext.P3 application for stay and either dispose of them together, or

at least the stay petition, within a period of one month from the

date of receipt of a copy of this judgment, after affording the

petitioner an opportunity of being heard.

Needless to say, until such time as the afore exercise is

completed and the resultant order communicated to the petitioner,

all action for recovery of the alleged due shall stand deferred.

Sd/-

DEVAN RAMACHANDRAN JUDGE

anm W.P.(C) No. 22897 of 2023

APPENDIX OF WP(C) 22897/2023

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.

32100761395/2020-21 DATED 11-07-2022 Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21 DATED 20-07-2022 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 20-07-

Exhibit P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. M7-198/2023-24(AR) DATED 15-06-2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER