Single judge permitted the withdrawal of two writ petitions with liberty to move an appropriate application in a decided case. The matter was unopposed by the government pleader.
Permitted withdrawal of the writ petitions with liberty to move an appropriate application in the decided case W.P.(C) No.37461 of 2017.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
WEDNESDAY, THE 14TH DAY OF OCTOBER 2020 / 22ND ASWINA, 1942
WP(C).No.301 OF 2020(K)
PETITIONERS:
1 THE WINDSOR CASTLE, KODIMATHA, KOTTAYAM-686039, A UNIT OF M/S.ST.MARYS HOTELS PVT. LTD., ST.MARYS CORPORATE TOWERS, MUTHOOR.P.O.-689107, THIRUVALLA, REPRESENTED BY ITS MANAGING DIRECTOR.
2 T.O.ALEYAS, RESIDING AT THOTTATHIL HOUSE, MUTHOOR.P.O.-689107, THIRUVALLA, PATHANAMTHITTA DISTRICT. (PRESENT MANAGING DIRECTOR).
BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.R.KISHORE (KALLUMTHAZHAM) SRI.K.N.RADHAKRISHNAN(THIRUVALLA)
RESPONDENT:
THE STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (INT), STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD-IV, IIND FLOOR, COLLECTORATE, KOTTAYAM-686002.
R1 BY C.K.GOVINDAN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14.10.2020, ALONG WITH WP(C).6151/2020(T), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
WEDNESDAY, THE 14TH DAY OF OCTOBER 2020 / 22ND ASWINA, 1942
WP(C).No.6151 OF 2020(T)
PETITIONERS:
1 ST. MARYS HOTELS PVT. LTD., ST.MARY'S CORPORATE TOWERS, MUTHOOR P.O., PIN-689 107, THIRUVALLA, REPRESENTED BY ITS MANAGING DIRECTOR.
2 T.O.ALEYAS, RESIDING AT THOTTATHIL HOUSE, MUTHOOR P.O., PIN-689 107, THIRUVALLA, PATHANAMTHITTA DISTRICT(PRESENT MANAGING DIRECTOR).
BY ADVS.
SRI.JOSEPH KODIANTHARA (SR.) SRI.K.N.RADHAKRISHNAN(THIRUVALLA)
RESPONDENTS:
1 DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND FLOOR, COLLECTORATE BUILDING, KOTTAYAM, PIN-686 002.
2 ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE,KOTTAYAM, PIN-686 001.
BY ADV.
R1-3 SRI C K GOVINDAN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14.10.2020, ALONG WITH WP(C).301/2020(K), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).Nos.301 & 6151/2020
-3-
JUDGMENT
[ WP(C).301/2020, WP(C).6151/2020 ] Dated this the 14th day of October 2020
The learned senior counsel for the petitioners seeks liberty of this court for withdrawal of these writ petitions with liberty to move an appropriate application in the decided case W.P.(C) No.37461 of 2017 dated 04.10.2018. This aforementioned case is not opposed by the learned government pleader.
These writ petitions are permitted to be withdrawn with the liberty aforementioned.
Sd/-
AMIT RAWAL
JUDGE
vv
WP(C).Nos.301 & 6151/2020 -4-
APPENDIX OF WP(C) 301/2020
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE ORDER DATED 5.2.2013 BY THE COMPANY LAW BOARD, NEW DELHI IN COMPANY PETITION NO.30.2003. |
|---|---|
| EXHIBIT P2 | THE ORDER DATED 9.10.2019 IN REVIEW PETITION NO.448/2016 IN COMPANY APPEAL NO.6/2017. |
| EXHIBIT P3 | THE TRUE COPY OF THE COMMON JUDGMENT IN SLP (CIVIL)NO.30483 AND 30589 OF 2015 OF THE HONOURABLE SUPREME COURT OF INDIA DATED 27.9.2016. |
| EXHIBIT P4 | A TRUE COPY OF THE ORDER DATED 13.2.2017 OF THE NATIONAL COMPANY LAW TRIBUNAL, CHENNAI C.P.NO.9/2016. |
| EXHIBIT P5 | TRUE COPY OF THE MINUTES OF THE EXTRA ORDINARY GENERAL MEETING OF THE FIRST PETITIONER DATED 25.2.2017. |
| EXHIBIT P6 | THE COPY OF COMPANY PETITION NO.57/2017 INC.P.NO.9 OF 2016 BEFORE THE NATIONAL COMPANY LAW TRIBUNAL,CHENNAI. |
| EXHIBIT P7 | DATED 6.3.2018 IN C.A.NO.57/2017 INC.P.NO.9/2016 OF THE NCLT, CHENNAI. |
| EXHIBIT P8 | THE COPY OF JUDGMENT DATED 13.7.2018 IN WPC.41488/2018. |
| EXHIBIT P9 | TRUE COPY OF THE SAID NOTICE DATED 24.12.2019 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P10 | THE COPY OF REPLY SUBMITTED BY THE SECOND PETITIONER DATED 28.12.2019. |
WP(C).Nos.301 & 6151/2020 -5-
APPENDIX OF WP(C) 6151/2020
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER DATED 05.02.2013 BY THE COMPANY LAW BOARD, NEW DELHI IN COMPANY PETITION NO.30/2013. EXHIBIT P2 THE ORDER DATED 09.10.2015 IN REVIEW PETITION NO.448/2015 IN COMPANY APPEAL NO.6/2013. EXHIBIT P3 THE TRUE COPY OF THE COMMON JUDGMENT IN SLP (CIVIL) NO.30483 AND 30589 OF 2015 OF THE HONOURABLE SUPREME COURT OF INDIA DATED 27.09.2016. EXHIBIT P4 A TRUE COPY OF THE ORDER DATED 13.02.2017 OF THE NATIONAL COMPANY LAW TRIBUNAL, CHENNAI CP NO.9/2016. EXHIBIT P5 TRUE COPY OF THE MINUTES OF THE EXTRA ORDINARY GENERAL MEETING OF THE PETITIONER DATED 25.02.2017. EXHIBIT P6 THE COPY OF THE COMPANY PETITION NO.57/2017 IN CP NO.9 OF 2016 BEFORE THE NATIONAL COMPANY LAW TRIBUNAL, CHENNAI. EXHIBIT P7 THE COPY OF THE ORDER DATED 06.03.2018 IN CA NO.57/2017 IN CP NO.9/2016 OF THE NCLT, CHENNAI. EXHIBIT P8 THE COPY OF NOTICE DATED 07.11.2017 ISSUED BY THE THIRD RESPONDENT. EXHIBIT P9 THE COPY OF JUDGMENT DATED 04.10.2018 IN WPC NO.37461/2017. EXHIBIT P10 TRUE COPY OF THE SAID NOTICE DATED 14.02.2020 ISSUED BY THE THIRD RESPONDENT. EXHIBIT P11 THE COPY OF NOTICE DATED 14.02.2020 ISSUED BY THE THIRD RESPONDENT. EXHIBIT P12 THE COPY OF NOTICE ISSUED BY THE THIRD RESPONDENT ISSUED NOTICE UNDER SECTION 6(2) OF THE KERALA TAX ON LUXURIES ACT DATED 14.02.2020.
WP(C).Nos.301 & 6151/2020 -6-
EXHIBIT P13 THE COPY OF NOTICE ISSUED BY THE SECOND RESPONDENT DATED 07.02.2020.
EXHIBIT P14 THE COPY OF REPLY SUBMITTED BY THE PETITIONER DATED 15.02.2020.
EXHIBIT P15 THE COPY OF ORDER IN IA NO.79/KOB/2019 IN TCP/67/KOB/2019 OF NCLT, KOCHI BENCH DATED 06.02.2020.
The Windsor Castle, Kodimatha, Kottayam, A Unit of St. Marys Hotels Pvt. Ltd. & T.O Aleyas
The State Tax Officer, Office of the Assistant Commissioner (INT), State Goods and Service Tax Department
Amit Rawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
