Kerala High Court
M/S. Eco Tones Camps Pvt. Ltd vs State Of Kerala on 12 February, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 12TH DAY OF FEBRUARY 2025 / 23RD MAGHA, 1946
WP(C) NO. 11172 OF 2023
PETITIONER :
M/S. ECO TONES CAMPS PVT. LTD
AGED 38 YEARS, MUTHUVANKUDY, SENGULAM P.O.,
IDUKKI,KERALA -686663
REPRESENTED BY ITS MANAGING DIRECTOR,
MR. PRAVEEN MURALEEDHARAN, AGED 38 YEARS,
S/O. MR. P.D. MURALEEDHARAN, RESIDING AT MADHAVAM,
217 A, PTP NAGAR, TRIVANDRUM, KERALA,
PIN - 695 038
BY ADVS.
ANJU DAVIS K.
SANDEEP GOPALAKRISHNAN
JINNU SARA GEORGE
ZAFAR ANTONIO
RESPONDENTS :
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA,
PIN - 695001
2 KERALA SALES TAX APPELLATE TRIBUNA
ADDITIONAL BENCH KOTTAYAM, SGST COMPLEX,
NAGAMPADOM, KOTTAYAM, KERALA,
PIN - 686006
3 THE JOINT COMMISSIONER (APPEALS)
STATE GOODS & SERVICES TAX DEPARTMENT,
KOTTAYAM, KERALA, PIN - 686001
4 STATE TAX OFFICER (LT),
STATE GOODS AND SERVICES TAX DEPARTMENT,
KATTAPANA, IDUKKI, KERALA, PIN - 685515
WP(C) NO. 11172 OF 2023
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5 THE DEPUTY TAHSILDAR,
THIRUVANANTHAPURAM TALUK,
TALUK OFFICE ROAD, THIRUVANATHAPURAM,
KERALA, PIN - 695023
BY SMT.DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12.02.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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BECHU KURIAN THOMAS, J.
=-=-=-=-=-=-=-=-=-=-=-=-=-=-
W.P.(C).No.11172 of 2023
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Dated this the 12th day of February, 2025
JUDGMENT
Petitioner is a registered dealer under the Kerala Tax on
Luxuries Act, 1976. It is conducting a resort wherein Tour Operation
Services are also offered to pilgrim centers, beaches, bird sanctuaries,
trekking sites and similar other places. On being faced with an
assessment order for the assessment years 2014-15, 2015-16, 2016-17
and 2017-18, petitioner preferred seven appeals before the third
respondent challenging the said orders as well as consequential penalties
imposed. The said appeals were dismissed against which, second appeals
have been preferred before the Sales Tax Appellate Tribunal as
T.A.No.21/2022 to T.A.No.27/2023. During the pendency of the said
appeals, revenue recovery proceedings have been initiated which has
compelled the petitioner to approach this Court in this writ petition.
2. On 29.03.2023, a learned Single Judge of this Court had
directed the learned Government Pleader to get instructions regarding
whether the defects were cured as shown in Ext.P7. Petitioner was also
directed to produce copy of the appeals as well as the stay petition filed
before the Appellate Tribunal and the revenue recovery proceedings were
directed to be kept in abeyance.
3. Though the petitioner has not produced the copy of the
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appeals or the stay petitions, it is submitted on behalf of the petitioner
that the defects have already been cured.
4. Having heard the learned counsel for the petitioner as well as
the learned Government Pleader, I am of the view that this writ petition
can be disposed of with a direction.
5. Since it is submitted that the defects noted by the Registry of
the second respondent at the time of filing the appeals, have already
been cured and as almost two years have elapsed since the filing of those
appeal, it is only appropriate that those appeals are disposed of in a time
bound manner. Considering the circumstances, the recovery proceedings
ought to be kept in abeyance till such disposal, as otherwise, prejudice
will be caused to the petitioner and also unnecessary proceedings will
have to be initiated, if in case the appeals are allowed.
6. In the result, the 2nd respondent Sales Tax Appellate
Tribunal, Kottayam is directed to dispose of the appeals filed by the
petitioner as T.A.No.21 of 2022, T.A.No.22 of 2022, T.A.No.23 of 2022,
T.A.No.24 of 2022, T.A.No.25 of 2022, T.A.No.26 of 2022 and T.A.No.27
of 2022, all pending before the 2nd respondent, as expeditiously as
possible, at any rate, within a period of three months from the date of
receipt of a copy of this judgment. The revenue recovery proceedings
initiated against the petitioner as Ext.P8, Ext.P8(a), Ext.P8(b), Ext.P8(c),
Ext.P8(d), Ext.P8(e) and Ext.P8(f) shall be kept in abeyance till the
disposal of the above appeals. It is clarified that this direction is issued in
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view of the submission of the learned counsel for the petitioner that the
defects noted in the appeals filed before the 2nd respondent had already
been cured. If in case the defects have not been cured, the 5 th
respondent will be at liberty to proceed with the revenue recovery
proceedings.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
WP(C) NO. 11172 OF 2023
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APPENDIX OF WP(C) 11172/2023
PETITIONER'S EXHIBITS :
Exhibit- P1 TRUE COPY OF THE ORDER NO.
32063404667/2014-15/DATED 16.12.2019
PASSED BY 4TH RESPONDENT U/S. 6(2) OF THE
KTL ACT
Exhibit- P1(a) TRUE COPY OF THE ORDER NO.
32063404667/2015-16/DATED 02.12.2019
PASSED BY 4TH RESPONDENT U/S. 6(2) OF THE
KTL ACT
Exhibit- P1(b) TRUE COPY OF THE ORDER NO.
32063404667/2016-17/DATED 02.12.2019
PASSED BY 4TH RESPONDENT U/S. 6(2) OF THE
KTL ACT
Exhibit- P1(c) TRUE COPY OF THE ORDER NO.
32063404667/2017-18(4/17 TO 6/17)_DATED
02.12.2019 PASSED BY 4TH RESPONDENT U/S.
6(2) OF THE KTL ACT
Exhibit. P2 TRUE COPY OF THE ORDER NO. CR-5/2016-17
(2014-15) DATED 12/03/2018 ISSUED U/S. 17A
OF THE KTL ACT
Exhibit- P2(a) TRUE COPY OF THE ORDER NO. CR-5/2016-17
(2015-16) DATED 12/03/2018 ISSUED U/S. 17A
OF THE KTL ACT
Exhibit. P2(b) TRUE COPY OF THE ORDER NO. CR-5/2016-17
DATED 12/03/2018 ISSUED U/S. 17A OF THE
KTL ACT
Exhibit- P3 TRUE COPY OF THE INTIMATION NO.
PI/0720/0034479 DATED 21/07/2020
Exhibit. P4 TRUE COPY OF THE SCREENSHOT OF THE AMNESTY
PORTAL OF THE PETITIONER ACCOUNT
Exhibit. P5 TRUE COPY OF THE COMMON ORDER DATED
31.03.2022 PASSED IN LTA - 01, 02, 03, 04,
05, 06, 07/2022 BY THE 3RD RESPONDENT U/S.
WP(C) NO. 11172 OF 2023
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7 OF THE KTL ACT
Exhibit- P6 TRUE COPY OF THE COVERING PAGE OF THE
APPEAL PRESENTED ON 21/05/2022 BEARING
SEAL OF RECEIPT FROM THE 2ND RESPONDENT
Exhibit- P7 TRUE COPY OF THE DEFECT NOTICE DATED
13/06/2022 ISSUED BY 2ND RESPONDENT
Exhibit- P8 TRUE COPY OF THE REVENUE RECOVERY DEMAND
NOTICE WITH REQUISITION NUMBER
2022/7420/06 DATED 28/09/2022 U/S. 7 OF
THE KERALA REVENUE RECOVERY ACT 1968
Exhibit. P8(a) TRUE COPY OF THE REVENUE RECOVERY DEMAND
NOTICE WITH REQUISITION NUMBER
2022/7421/06 DATED 28/09/2022 U/S. 7 OF
THE KERALA REVENUE RECOVERY ACT 1968
Exhibit. P8(b) TRUE COPY OF THE REVENUE RECOVERY DEMAND
NOTICE WITH REQUISITION NUMBER
2022/7422/06 DATED 28/09/2022 U/S. 7 OF
THE KERALA REVENUE RECOVERY ACT 1968
Exhibit. P8(c) TRUE COPY OF THE REVENUE RECOVERY DEMAND
NOTICE WITH REQUISITION NUMBER
2022/7423/06 DATED 28/09/2022 U/S. 7 OF
THE KERALA REVENUE RECOVERY ACT 1968
Exhibit. P8(d) TRUE COPY OF THE REVENUE RECOVERY DEMAND
NOTICE WITH REQUISITION NUMBER
2022/7424/06 DATED 28/09/2022 U/S. 7 OF
THE KERALA REVENUE RECOVERY ACT 1968
Exhibit. P8(e) TRUE COPY OF THE REVENUE RECOVERY DEMAND
NOTICE WITH REQUISITION NUMBER
2022/7425/06 DATED 28/09/2022
Exhibit. P8(f) TRUE COPY OF THE REVENUE RECOVERY DEMAND
NOTICE WITH REQUISITION NUMBER
2022/7426/06 DATED 28/09/2022 U/S. 7 OF
THE KERALA REVENUE RECOVERY ACT 1968
