M/S. Edassery Resort vs State Tax Officer (Int.)
2024 Latest Caselaw 12092 Ker

Kerala High Court

M/S. Edassery Resort vs State Tax Officer (Int.) on 10 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.16941/2024                        1/3                         Order Date : 10-05-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
                  Friday, the 10th day of May 2024 / 20th Vaisakha, 1946
                                  WP(C) NO. 16941 OF 2024
   PETITIONER:

          M/S. EDASSERY RESORT, KUMALY ROAD, KATTAPANA, REPRESENTED BY ITS
          MANAGING PARTNER, SRI. E J DAVIS, AGED 65, PIN-685508

   RESPONDENTS:

      1. STATE TAX OFFICER (INT.), SQUAD NO.I, KERALA STATE GOODS AND
         SERVICES TAX DEPARTMENT, IDUKKI AT KATTAPPANA, PIN-685508
      2. JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX
         DEPARTMENT, PUBLIC LIBRARY BUILDING, KOTTAYAM, PIN - 686001
      3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, STATE
         GOODS AND SERVICES TAX COMPLEX, NAGAMPADAM, KOTTAYAM, PIN-686002
      4. DEPUTY COMMISSIONER (ASSESSMENT), STATE GOODS AND SERVICES TAX
         DEPARTMENT, KATTAPPANA , PIN-685508

        Writ petition (civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to stay all further proceedings pursuant to ext p1 penalty,
   imposed by 1st respondent for 2019-20, till the disposal of ext p4 appeal,
   by 3rd respondent, provisionally, pending disposal of the writ petition,
   in the interest of justice.
        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   SHRI. TOMSON T.EMMANUEL, Advocate for the petitioner, the court passed the
   following:
 WP(C) No.16941/2024                         2/3                        Order Date : 10-05-2024




                           MURALI PURUSHOTHAMAN, J.
                         ---------------------------------------------
                              W.P (C) No.16941 of 2024
                       -------------------------------------------------
                         Dated this the 10th day of May, 2024


                                         ORDER

Admit.

2. The learned Government Pleader takes notice

for the respondents.

3. There will be an interim direction to the 3 rd

respondent to consider Ext.P6 stay petition within a

period of two months from the date of receipt of a copy

of this order. Till such time, coercive proceedings

pursuant to Ext.P1 shall be deferred.

Post on 07.06.2024.

Sd/-

MURALI PURUSHOTHAMAN JUDGE

akv WP(C) No.16941/2024 3/3 Order Date : 10-05-2024

APPENDIX OF WP(C) 16941/2024 Exhibit P1 TRUE COPY OF PENALTY IMPOSED U/S.45A OF THE KGST ACT BY 1ST RESPONDENT IN ESTIMATING GROSS PROFIT FOR 2019-20 TO DEMAND TURNOVER TAX.

Exhibit P2 TRUE COPY OF STATUTORY APPEAL IN FORM NO.30 DATED 05.02.2024, SUBMITTED BEFORE 2ND RESPONDENT, AGAINST EXT P1 PENALTY.

Exhibit P3 TRUE COPY OF 1ST APPELLATE ORDER DATED 06.04.2024 IN STA (IDK) 01/2024 SERVED TO APPELLANT ON 19.04.2024. Exhibit P4 TRUE COPY OF 2ND APPEAL DATED 24.04.2024 SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT P3 1ST APPELLATE ORDER, WHICH WAS ACKNOWLEDGED ON 27.04.2024. Exhibit P5 TRUE COPY OF AFFIDAVIT AND PETITION FOR EARLY HEARING DATED 24.04.2024 SUBMITTED ALONG WITH EXT P4 APPEAL BEFORE 3RD RESPONDENT.

Exhibit P6 TRUE COPY OF AFFIDAVIT AND PETITION FOR STAY DATED 24.04.2024 SUBMITTED ALONG WITH EXT P4 APPEAL BEFORE 3RD RESPONDENT.

Exhibit P7 TRUE COPY OF JUDGMENT DATED 06.09.2018 IN OT REV.124 OF 2014 PASSED BY DIVISION BENCH OF THIS HON'BLE COURT IN OVERRULING JUDGMENT DATED 30.05.2016 IN ST REV. NO.9/2013 IN HOTEL SURYA VS. STATE OF KERALA.