Kerala High Court
Kallada Regency Private Limited vs State Of Kerala on 15 February, 2024
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 15TH DAY OF FEBRUARY 2024 / 26TH MAGHA, 1945
WP(C) NO. 30680 OF 2022
PETITIONER/S:
KALLADA REGENCY PRIVATE LIMITED,
AGED 60 YEARS
IRINJALAKUDA, THRISSUR- 680121,REPRESENTED BY ITS
MANAGING DIRECTOR - K. R. SUNIL KUMAR.
BY ADVS.
K.I.MAYANKUTTY MATHER
S.PARVATHI
UTHARA ASOKAN
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM
NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN
BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO., PIN -
695001
2 DEPUTY COMMISSIONER OF STATE TAX,
SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,
POOTHOLE P.O., THRISSUR, PIN - 680004
3 JOINT COMMISSIONER (APPEALS),
SGST DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004
4 COMMISSIONER,
KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER,
KILLIPPALAM, KARAMANA P.O,THIRUVANANTHAPURAM, PIN -
695002
BY ADV GOVERNMENT PLEADER
OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.30680 of 2022
2
JUDGMENT
Dated this the 15th day of February, 2024
The present writ petition has been filed by the
petitioner seeking the following reliefs:
(a) Call for the records of the case leading to Ext.p5 -
Assessment Order issued by the 2nd respondent, Ext.P8-
Conditional order of stay passed by the 3rd respondent
and quash the same by issuance of a writ of certiorari
or other appropriate writ or order.
(b) Issue an appropriate writ or order declaring that the
tax (TOT) remittance made by the petitioner for AY -
2020-2021 is in time and no interest liability can be
fastened on the petitioner under Section 23(3) of the
KGST Act, 1963 under the facts and circumstances of
this case.
(c) Issue a writ of mandamus or other appropriate writ or
order directing the 2nd respondents not to pursue any
coercive recovery steps in pursuance of Ext.P5 -
assessment order for the subject AY - 2020-2021.
(d) To dispense with the filing of true English translation of
Exhibits which are in vernacular language.
(e) Grant such other reliefs that this Hon'ble Court deem
fit to grant under the facts and circumstances of the
case.
2. Ms. Reshmita Ramachandran, the learned
Government Pleader does not dispute that the subject
matter of the writ petition is covered by the decision of
this court in W. P(C.) No. 32408/2023 dated 30.11.2023
and the decision on the R.P No. 81/2024 dated
05.02.2024.
Considering the said stand of the respondents, the
present writ petition is also disposed of with the same
terms.
Sd/-
DINESH KUMAR SINGH
JUDGE
AP
APPENDIX OF WP(C) 30680/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER CO(MS)
NO. 41/2020 TD DATED 18.05.2020
Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P)
NO. 26/2022/TAXES) DATED 26.03.2022.
Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE
BUDGET SPEECH OF THE FINANCE MINISTER OF
THE STATE DATED 11.03.2022.
Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE
CABINET DECISION DATED 23.02.2022.
Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 2ND RESPONDENT DATED 06.05.2022.
Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P.(C)
NO. 26416/2022 DATED 17.08.2022 OF THIS
HON'BLE COURT
Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C)
NO. 29776/2022 DATED 19.09.2022 OF THIS
HON'BLE COURT
Exhibit P8 TTRUE COPY OF THE CONDITIONAL ORDER OF STAY
PASSED BY THE 3RD RESPONDENT DATED
26.7.2022
