Cherakulam Towers & Highway Resort V. Assistant Commissioner, Special Circle, State Goods & Service Tax Department and Kerala Value Added Tax/Agricultural Income Tax and Sales Tax Appellate Tribunal-Additional Bench and Deputy Tahsildar, Taluk Office, Kanayannur

WP(C)/28329/2023

AI Insights

The case involves M/s. Cherakulam Towers & Highway Resort, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against the Assistant Commissioner, Special Circle, State Goods & Service Tax Department, and others. The petitioner sought a mandamus to expedite the decision on their stay petition and appeal regarding a disputed tax amount, and to halt recovery proceedings until the appeal was decided. The court's decision focused on ensuring the petitioner deposits 20% of the disputed tax to allow for the stay of recovery proceedings while the appeal is pending.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 799852 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-09-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JASMINE
• Assessee Lawyers: M J JOSEPH
• Keywords: Disputed tax; Goods and Service Tax; Revenue recovery; Stay of collection; Writ of Mandamus
• Section: 226

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20TH DAY OF SEPTEMBER 2023 / 29TH BHADRA, 1945 WP(C) NO. 28329 OF 2023 PETITIONER/S: M/S. CHERAKULAM TOWERS & HIGHWAY RESORT, POOKODAN TOWERS, ALAGAPPANAGAR P.O., AMBALLUR, THRISSUR REPRESENTED BY M J JOSEPH, MG. PARTNER, PIN - 680302 BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENT/S: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX, THRISSUR-, PIN - 680004 2 THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNALADDITIONAL BENCH, CHEROOTY ROAD, KOZHIKODE-, PIN - 673032 3 THE DEPUTY TAHSILDARTALUK OFFICE, KANAYANNUR, ERNAKULAM-, PIN - 682011 OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28329/2023 -2- J U D G M E N T The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs: “(i) Issue a Writ in the nature of Mandamus or any other appropriate writ or order directing the 2nd Respondent to pass orders in Exhibit-P4 stay petition expeditiously within a time limit fixed by this Hon'ble Court. (ii) Issue a Writ in the nature of Mandamus or any other appropriate writ or order directing the 2nd Respondent to pass orders in Exhibit-P3 appeal petition expeditiously within a time limit fixed by this Hon'ble Court. (iii) Issue a Writ in the nature of Mandamus or any other appropriate writ or order directing the 3rd Respondent to keep in abeyance the recovery proceedings pursuant to Exhibit-P5 notice till the disposal of Exhibit-P3 appeal. (iv) To dispense the filing of translation of the vernacular document. And (v) Pass such other orders as this Hon'ble Court deems justified in the facts and circumstances of the case.” W.P.(C) No.28329/2023 -3- 2. Admittedly, the petitioner has not made any pre- deposit while filing the second appeal before the 2nd respondent. 3. The learned Counsel for the petitioner submits that the petitioner will deposit 20% of the disputed tax amount within a period of fifteen days. 4. The present writ petition is therefore disposed of with a direction to the petitioner to deposit 20% of the disputed tax amount as per Ext.P1 Assessment Order dated 30.05.2019. If the petitioner makes the deposit of 20% of the disputed tax amount within a period of 15 days, Ext.P5 Revenue Recovery notice shall be kept in abeyance till the finalisation of the appeal by the 2nd respondent. Sd/- DINESH KUMAR SINGH JUDGE jjj W.P.(C) No.28329/2023 -4- APPENDIX OF WP(C) 28329/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 25164176/2013-14 DATED 30-05-2019 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE 1ST APPELLATE ORDER NO. STA 626/19 DATED 19-10-2020 Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 08-08-2023. Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX FILED BEFORE THE 2ND RESPONDENT DATED 08-08-2023 Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. 2019/10442/08 DATED 31-07-2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER "