Kerala High Court
M/S. Kanichai Hotels (P) Ltd vs State Of Kerala on 3 November, 2025
2025:KER:83701
W.P.(C)No.21230/2023 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 3RD DAY OF NOVEMBER 2025 / 12TH KARTHIKA, 1947
WP(C) NO. 21230 OF 2023
PETITIONER/S:
M/S. KANICHAI HOTELS (P) LTD.,
HOTEL SAJ LUCIA, EAST FORT, THIRUVANANTHAPURAM,
REPRESENTED BY ITS DIRECTOR, SHRI. REJI K.
VARGHESE, PIN - 695023
BY ADVS.
SRI.MILLU DANDAPANI
SHRI.RONIT ZACHARIAH
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY SECRETARY, STATE GOODS AND SERVICE
TAX DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 DEPUTY COMMISSIONER,
TAX PAYER SERVICES DIVISION, STATE GOODS AND
SERVICE TAXES DEPARTMENT, THIRUVANANTHAPURAM, PIN
- 695001
OTHER PRESENT:
SMT RESHMI THOMAS G.P
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
03.11.2025 THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:83701
W.P.(C)No.21230/2023 2
JUDGMENT
The petitioner has approached this court seeking the following
reliefs:-
(i) Issue a writ of certiorari or any other appropriate writ, order or
direction, calling for records leading to Exhibit P1 & P2 notices
proposing assessment under Section 17(3), Exhibits P6 and P7
assessment orders, Exhibits P8 & P9 demand notices and Exhibits
P10 and P11 demand notices for penal interest and quash the same.
(ii) Direct the 2nd respondent to produce year-wise records of tax
collected and tax payable from TIN No.32010196432 till date,
beginning fom2000-01 onwards.
(iii) Direct the 2nd respondent to release the excess amounts
collected over the years from the petitioner firm, along with
interest @ 12 per cent per annum.
(iv) Direct the 2nd respondent to consider the petitioner firm's
request to adjust the excess amounts collected from it over the
years before a fresh assessment order is passed.
(v) Dispense with the English translation of documents produced in
vernacular language.
(vi) Such other relief as this Hon'ble Court deems fit, considering
the facts and circumstances of the case
and
Award costs."
When this matter is taken up for consideration today, the learned
counsel appearing for the petitioner submits that the petitioner
establishment is confining its relief presently to a consideration of
Ext.P12 request pending before the 2nd respondent.
2. The learned Government Pleader seeks time to file a
statement. However, taking into consideration the limited nature of
request now made by the petitioner, this writ petition will stand
2025:KER:83701
disposed of directing the 2nd respondent to consider and pass orders
on Ext.P12, after affording an opportunity of hearing to the authorised
representative of the petitioner within a period of one month from the
date of receipt of a certified copy of this judgment. I make it clear that
I have not expressed any opinion on the merits of the matter. It will be
open to the 2nd respondent to consider the matter, in accordance with
the law. Since it is asserted that the demands in Ext.P6 to P11 will be
wiped out, if Ext.P12 is considered, the recovery proceedings in respect
of Ext.P6 to P11 shall remain suspended till orders are passed on
Ext.P12. The petitioner shall produce all documents as may be
requested for by the 2nd respondent for the purposes of considering the
claim made in Ext.P12.
The writ petition is disposed of accordingly.
Sd/-
GOPINATH P.
JUDGE
acd
2025:KER:83701
APPENDIX OF WP(C) 21230/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DATED 11.05.2023
ISSUED BY THE ASSESSING AUTHORITY TO THE
PETITIONER FIRM FOR PROPOSING ASSESSMENT
UNDER SECTION 17(3) FOR THE YEAR 2020-21
Exhibit P2 TRUE COPY OF THE NOTICE DATED 11.05.2023
ISSUED BY THE ASSESSING AUTHORITY TO THE
PETITIONER FIRM FOR PROPOSING ASSESSMENT
UNDER SECTION 17(3) FOR THE YEAR 2021-22
Exhibit P3 TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER FIRM TO EXT P1 NOTICE RECEIVED
BY THE 2ND RESPONDENT ON 18.05.2023
Exhibit P4 TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER FIRM TO EXT P2 NOTICE RECEIVED
BY THE 2ND RESPONDENT ON 18.05.2023
Exhibit P5 TRUE COPY OF THE LETTER DATED 05.05.2023
SENT BY THE PETITIONER TO THE 2ND
RESPONDENT
Exhibit P6 TRUE COPY OF THE ORDER BEARING NO.
32010196432/2020-21 DATED 19.05.2023 FOR
THE ASSESSMENT YEAR 2020-21
Exhibit P7 TRUE COPY OF THE ORDER BEARING NO.
32010196432/2021-22 DATED 19.05.2023 FOR
THE ASSESSMENT YEAR 2021-22
Exhibit P8 TRUE COPY OF THE DEMAND NOTICE IN FORM 13
ISSUED TO THE PETITIONER FIRM DATED
19.05.2023 FOR THE PERIOD 2020-21
Exhibit P9 TRUE COPY OF THE DEMAND NOTICE IN FORM 13
ISSUED TO THE PETITIONER FIRM DATED
19.05.2023 FOR THE PERIOD 2021-22
Exhibit P10 TRUE COPY OF THE NOTICE OF DEMAND OF
PENAL INTEREST FOR THE PERIOD 2020-21
ISSUED TO THE PETITIONER FIRM DATED
19.05.2023
Exhibit P11 TRUE COPY OF THE NOTICE OF DEMAND OF
PENAL INTEREST FOR THE PERIOD 2021-22
ISSUED TO THE PETITIONER FIRM DATED
19.05.2023
Exhibit P12 TRUE COPY OF THE LETTER DATED 20.05.2022
SENT BY THE PETITIONER TO THE 2ND
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RESPONDENT
Exhibit P13 TRUE COPY OF THE ASSESSMENT ORDER FOR
2012-13 ISSUED BY ASSISTANT COMMISSIONER-
III, SPECIAL CIRCLE THIRUVANANTHAPURAM,
DEPARTMENT OF COMMERCIAL TAXES
