A writ petition concerning an SGST assessment notice for 2021-22 was dismissed as not pressed at the petitioner's own request; the court recorded no findings or decision of substance.
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 GOPINATH P.
MONDAY, THE 11TH DAY OF MARCH 2024 / 21ST PHALGUNA, 1945
WP(C) NO. 29360 OF 2023
PETITIONER/S:
M/S RAJ RESIDENCY (ROTANA INNS PVT. LTD) AGED 76 YEARS
RAJ BHAVAN, HOUSE NO.745, KIZHAKKANELA P.O, PARIPALLY, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR T. THYAGARAJAN, PIN - 691574
BY ADVS. BOBBY JOHN S.AJAYGHOSH KUMAR
RESPONDENT/S:
SMT. THUSHARA JAMES, SR. GOVT. PLEADER.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.29360/2023
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J U D G M E N T
Learned counsel for the petitioner submits that the writ petition may be
dismissed as not pressed.
Accordingly this writ petition is dismissed as not pressed.
Sd/- GOPINATH P.
JUDGE
AMG
W.P (C) No.29360/2023
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APPENDIX OF WP(C) 29360/2023
PETITIONER EXHIBITS
| Exhibit P1 | TRUE COPY OF THE SAI FOR THE YEAR 2021-22, TO THE PETITIONER. |
D NOTICE, DATED 04.04.2023, ISSUED BY THE 2ND RESPONDENT |
|---|---|---|
| Exhibit P2 | TRUE COPY OF THE 12.06.2023, FOR THE 2ND RESPONDENT TO THE |
ASSESSMENT ORDER, DATED YEAR 2021-22, ISSUED BY THE PETITIONER |
| Exhibit P3 | TRUE COPY OF THE REL SPEECH 2022-23 BY THE OF KERALA, DATED 11.03 |
EVANT EXTRACT OF THE BUDGET FINANCE MINISTER, GOVERNMENT .2022 |
| Exhibit P4 | TRUE COPY OF THE RELE DECISION DATED 23.02 |
VANT EXTRACTS OF THE CABINET .2022 OF THE GOVERNMENT OF |
| KERALA AS PUBLISHED RELATION DEPARTMENT ENGLISH TRANSLATION |
IN INFORMATION AND PUBLIC WEBSITE ALONG WITH TRUE |
|
| Exhibit P5 | TRUE COPY OF THE SRO ISSUED BY THE GOVERNME |
67/2022, DATED 17.01.2022, NT OF KERALA |
| Exhibit P6 | TRUE COPY THE INTERIM COURT IN ONE OF SUCH 2022, DATED 11.08.2022 |
ORDER PASSED BY THIS HON'BLE CASES IE W.P.(C) NO.25820 OF |
| Exhibit P7 | TRUE COPY THE INTERIM COURT IN W.P.(C) 15617 |
ORDER PASSED BY THIS HON'BLE OF 2023, DATED 12.05.2023 |
| Exhibit P8 | TRUE COPY THE INTERIM COURT IN W.P.(C) 18072 |
ORDER PASSED BY THIS HON'BLE OF 2023, DATED 05.06.2023 |
M/s Raj Residency (Rotana Inns Pvt. Ltd)
State of Kerala
The Deputy Commissioner, Tax Payer Service Division, SGST Department, Kollam
The Joint Commissioner, Tax Payer Service Division, SGST Department, Kollam
The Commissioner, Kerala State Goods and Service Tax Department
Gopinath P.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
