M/S. Hotel Sanyo vs State Tax Officer (Works ...
2023 Latest Caselaw 6505 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

                    THE HONOURABLE MR.JUSTICE C.S.DIAS

         TUESDAY, THE 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945

                           WP(C) NO. 19151 OF 2023


PETITIONER:

              M/S. HOTEL SANYO,
              KURAVILANGAD, KOTTAYAM DISTRICT
              REPRESENTED BY JOSEPH VINCENT,
              MANAGING PARTNER, AGED 85 YEARS, PIN - 686633

              BY ADVS.P.S.SOMAN
              T.RADHAMONY


RESPONDENTS:

     1        STATE TAX OFFICER (WORKS CONTRACT)
              STATE GOODS & SERVICE TAX DEPARTMENT, COLLECTORATE P.O.,
              KOTTAYAM, PIN - 686002

     2        THE JOINT COMMISSIONER (APPEALS),
              STATE GOODS & SERVICE TAX DEPARTMENT PUBLIC LIBRARY
              BUILDING, SASTHRI ROAD, KOTTAYAM, PIN - 686001

     3        DEPUTY COMMISSIONER (ARREAR RECOVERY)
              TAX PAYER SERVICES, STATE GST DEPARTMENT, COLLECTORATE P.O.,
              KOTTAYAM, PIN - 686002



              G.P. SMT.THUSHARA JAMES


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19151 OF 2023

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                                JUDGMENT

Dated this the 13th day of June 2023

The writ petition is filed to direct the second

respondent to consider and dispose of Ext.P2 appeal

and Ext.P3 stay petition, expeditiously and until such

time, to defer all further proceedings pursuant to

Exts.P1 and P4.

2. The petitioner's case is that, aggrieved by Ext

P1 assessment order, the petitioner has preferred

Ext.P2 appeal along with Ext.P3 stay petition before the

second respondent on 10.10.2022. Notwithstanding the

pendency of Exts.P2 & P3, the third respondent has

now issued Ext.P4 revenue recovery notice. Hence, the

writ petition.

3. Heard; Sri. P.S.Somanpulladan, the learned

counsel appearing for the petitioner and Smt.Thushara

James, the learned senior Government Pleader

appearing for the respondents. WP(C) NO. 19151 OF 2023

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4. Having considered the pleadings and

materials on record and taking note of the fact that

Ext.P3 stay petition is pending consideration before the

second respondent, I deem it appropriate to dispose of

the writ petition in the following manner:

(i) The second respondent is directed to consider and dispose of Ext.P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.

(ii) Needless to mention that, if the second respondent proposes to pass any conditional order of stay, he shall state reasons for the same.

(iii) Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Exts.P1 & P4 shall stand deferred.

SD/-

C.S.DIAS JUDGE jes WP(C) NO. 19151 OF 2023

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APPENDIX OF WP(C) 19151/2023

PETITIONER'S EXHIBITS:

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2020-21 DATED 22-08-2022 ISSUED BY THE 1ST RESPONDENT.

Exhibit p2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21 DATED 10-10-2022

Exhibit p3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 10-10-2022

Exhibit P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. 32051149582 DATED 03-06-2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER