M/S P Kandankutty And Sons Sea Queen ... vs Deputy Commissioner Of State Tax
2024 Latest Caselaw 16483 Ker

Kerala High Court

M/S P Kandankutty And Sons Sea Queen ... 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. 20841 OF 2024
PETITIONER:

          M/S P KANDANKUTTY AND SONS SEA QUEEN HOTEL
          HAVING ITS TRADE NAME SEA QUEEN HOTEL BEACH ROAD
          KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER -
          AJAYA KUMAR P, PIN - 673001

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



RESPONDENTS:

    1     DEPUTY COMMISSIONER OF STATE TAX
          TAX PAYER SERVICES DIVISION,KOZHIKODE
          SOUTH STATE GOODS AND SERVICE TAXES DEPARTMENT,
          STATE TAX 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.JASMIN M.M.


     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. 20841 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 3rd 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 18.3.2024

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 30.5.2024

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