Disposed

M/S.K.R.Tourist Home (Hotel Hiltron) v. Intelligence Officer

Kerala HC17 Dec 2013WP(C)/21952/2013

Case brief

AI extract

What is this about?

Petitioner filed writ petition challenging penalty order under Section 45A of KGST Act, noting internal revision pending. Court allowed coercive recovery steps to be put on hold for one month while petitioner pursues interim orders in revision.

What did the court decide?

Coercive steps pursuant to impugned order put on hold for one month to enable petitioner to obtain appropriate interim orders in pending revision petition.

M/S.K.R.Tourist Home (Hotel Hiltron) Vs Intelligence… — GST and Indirect Tax | Kerala HC (2013)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

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TUESDAY, THE 17TH DAY OF DECEMBER 2013/26TH AGRAHAYANA, 1935

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WP(C).No. 21952 of 2013 (T)

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PETITIONER(S):

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M/S.K.R.TOURIST HOME (HOTEL HILTON) REPRESENTED BY ITS MANAGING PARTNER, D. RAJKUMAR VARKALA, THIRUVANANTHAPURAM.

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BY ADVS.SRI.A.SUDHI VASUDEVAN

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SMT.K.PUSHPAVATHI

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RESPONDENT(S):

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INTELLIGENCE OFFICER

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SQUAD NO. 1, DEPARTMENT OF COMMERCIAL TAXES, 'C' BLOCK REVENUE COMPLEX, THIRUVANANTHAPURAM -695 033.

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COMMERCIAL TAX OFFICER,

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ATTINGAL, THIRUVANANTHAPURAM - 695 001

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R2 BY ADV. GOVERNMENT PLEADER SRI.MANOJ.P.KUNJACHAN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 21952 of 2013 (T)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT-P1-TRUE COPY OF THE PRINT OUT OF THE ON LINE APPLICATION SUBMITTED ON 14/05/2012 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR PAYMENT OF TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT ACT 2003 IN RESPECT OF THE COOKED FOOD AT THE HOTEL OF THE PETITIONER.

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EXHIBIT-P2-TRUE COPY OF THE PRINT OUT OF THE ON LINE APPLICATION SUBMITTED BY THE PETITIONER ON 14/05/2012 BEFORE THE 2ND RESPONDENT FOR PAYMENT OF TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF THE KGST ACT IN RESPECT OF THE SALE OF LIQUOR AT THE HOTEL OF THE PETITIONER FOR THE YEAR 2012-2013.

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EXHIBIT-P3-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH APRIL, 2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 21/05/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P4-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH MAY,2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 19/06/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST ACT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P5-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH JUNE, 2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 18/07/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P6-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH JULY, 2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 22/08/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P7-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH AUGUST, 2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 19/09/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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W.P (C) No.21952/2013

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: 2 :

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EXHIBIT-P8-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH SEPTEMBER, 2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 17/10/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P9-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH OCTOBER, 2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 17/11/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P10-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH NOVEMBER, 2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E- PAYMENT ON 21/12/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P11-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH DECEMBER, 2012 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 16/01/2013 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P12-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH JANUARY, 2013 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 19/02/2013 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P13-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH FEBRUYARY, 2013 ACCOMPANIED BY THE RECEIPT EVIDENCING E- PAYMENT ON 20/03/2012 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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EXHIBIT-P14-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH MARCH 2013 ACCOMPANIED BY THE RECEIPT EVIDENCING E-PAYMENT ON 27/05/2013 AS REGARDS THE VALUE ADDED TAX AT THE COMPOUNDED RATE U/S 8 OF THE KVAT AND TURNOVER TAX AT THE COMPOUNDED RATE U/S 7 OF KGST AECT SUBMITTED BY THE PETITIONER.

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W.P (C) No.21952/2013

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: 3 :

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EXHIBIT-P15-TRUE COPY OF THE ANNUAL RETURN SUBMITTED THROUGH ON LINE BY THE PETITIONER COMMENCING FROM APRIL, 2012 TO 31 MARCH, 2013 RELATING TO THE TAX PAYABLE AS PER THE COMPOUNDED RATE IN RESPECT OF COOKED FOOD UNDER KVAT AND THE TURNOVER TAX AT THE COMPOUNDED RATE IN RESPECT OF LIQUOR UNDER SECTION 7 OV KGST ACT.

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EXHIBIT-P16-TRUE COPY OF THE SHOP INSPECTION REPORT DATED 09/11/2012 PREPARED BY THE IST RESPONDENT.

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EXHIBIT-P17-TRUE COPY OF THE REPRESENTATION DATED 10/11/2012 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT.

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EXHIBIT-P18-TRUE COPY OF THE REPRESENTATION DATED 24/07/2013 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT.

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EXHIBIT-P19-TRUE COPY OF THE ORDER DATED 14/08/2013 U/S 45 A OF THE KGST ACT 1963, STYLED AS NOTICE ISSUED ISSUED BY THE 2ND RESPONDENT.

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EXHIBIT-P20-TRUE COPY OF THE ORDER DATED 29/08/2013 ISSUED BY THE IST RESPONDENT TO THE PETITIONER.

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EXHIBIT-P21-TRUE COPY OF THE CIRCULAR DATED 31/03/2011 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM.

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EXHIBIT-P22-TRUE COPY OF THE ORDER DATED 31.8.2013 ISSUED BY THE FIRST RESPONDENT UNDER SECTION 45A OF KGST.

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RESPONDENT(S)' EXHIBITS : NIL.

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//TRUE COPY//

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P.S. TO JUDGE.

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V.CHITAMBARESH, J.

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W.P (C) No.21952 of 2013

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Dated this the 17^th day of December, 2013

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J U D G M E N T

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Ext.P22 order imposing penalty is impugned in this writ petition. It is reported that a statutory revision has already been filed challenging Ext.P22 order. The said revision petition is also accompanied by a petition for stay of recovery.

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All the contentions urged by the petitioner in this

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writ petition are left open to be considered in the revision petition. The petitioner is also free to apply for interim reliefs in the said revision petition.

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The coercive steps pursuant to Ext.P22 order shall

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be put on hold for a period of one month. This is to enable the petitioner to obtain appropriate interim orders in the revision petition already filed.

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The petitioner shall produce a copy of the writ petition with the judgment before the revisional authority - Deputy Commissioner (Appeals) Thiruvananthapuram.

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The Writ Petition is disposed of.

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V.CHITAMBARESH, Judge.

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nj.

M/S.K.R.Tourist Home (Hotel Hiltron) v. Intelligence Officer

Case brief

What is this about?

What did the court decide?

M/S.K.R.Tourist Home (Hotel Hiltron) v. Intelligence Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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