M/S Kalyan Residency vs Deputy Commissioner Of State Tax
2024 Latest Caselaw 16410 Ker

Kerala High Court

M/S Kalyan Residency vs Deputy Commissioner Of State Tax on 11 June, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
     TUESDAY, THE 11TH DAY OF JUNE 2024 / 21ST JYAISHTA, 1946
                       WP(C) NO. 20794 OF 2024
PETITIONER:

          M/S KALYAN RESIDENCY
          KOYILANDY, KOZHIKODE
          REPRESENTED BY ITS MANAGING PARTNER -
          PRIYESH KUMAR P, PIN - 673305

          BY ADVS.
          R.JAIKRISHNA
          NARAYANI HARIKRISHNAN
          C.S.ARUN SHANKAR
          ANISH P.



RESPONDENTS:

    1     DEPUTY COMMISSIONER OF STATE TAX
          TAX PAYER SERVICES DIVISION VATAKARA
          STATE GOODS AND SERVICE TAXES DEPARTMENT,
          GST COMPLEX, ERANHIPALAM P.O.,
          KOZHIKODE, PIN - 673006

    2     JOINT COMMISSIONER (APPEALS)
          OFFICE OF JOINT COMMISSIONER (APPEALS),
          STATE GOODS AND SERVICE DEPARTMENT
          ERANHIPALAM P.O KOZHIKODE, PIN - 673006

    3     DEPUTY COMMISSIONER (ARREAR RECOVERY)
          OFFICE OF JOINT COMMISSIONER
          TAX PAYER SERVICES STATE TAX COMPLEX,
          ERANHIPALAM P.O., KOZHIKODE, PIN - 673006
          R BY GP SMT.RESHMITHA R.CHANDRAN


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20794 OF 2024        : 2 :




                       JUDGMENT

The petitioner is an assessee under the

Kerala General Sales Tax Act, 1963 (hereinafter

referred to as 'the KGST Act' for short). The

petitioner has filed this writ petition aggrieved

by Ext.P1 assessment order for the assessment

year 2021-2022, passed under Section 17 of the

KGST Act. Against Ext.P1, the petitioner

preferred Ext.P2 appeal accompanied by Ext.P3

stay petition and Ext.P4 application for

condonation of delay before the 2nd respondent.

2. Pending the appeal, the 3 rd respondent

has issued Ext.P5 demand notice for recovery of

the amount pursuant to Ext.P1 assessment order.

The limited prayer of the petitioner is for an

expeditious consideration and disposal of Ext.P2

appeal by the 2nd respondent.

3. Heard the learned counsel for the

petitioner and the learned Government Pleader.

4. In the facts and circumstances of the case

and having considered the submissions made

across the Bar, there will be a direction to the 2 nd

respondent to consider Ext.P4 application for

condonation of delay as expeditiously as

possible. If the delay is condoned, the 2 nd

respondent shall consider Ext.P3 stay petition

expeditiously. The entire exercise shall be

completed within a period of two months from

the date of receipt of a copy of this judgment. Till

such time the stay petition is disposed of, there

shall not be any recovery steps against the

petitioner.

The writ petition is disposed of accordingly.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SB

APPENDIX

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR AY 2021-2022 (KGST) DATED 15.3.2024

Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2021-2022 (KGST)DATED 8.5.2024

Exhibit P3 TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2021-2022 (KGST) DATED 8.5.2024

Exhibit P4 TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2021-2022 (KGST)DATED 8.5.2024

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT DATED 18.5.2024

Exhibit P6 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN WP(C) 41422/2022 DATED 21.12.2022