IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 24888 of 2008(K)
1. MS.MANUELSONS HOTELS PVT. LTD.,
... Petitioner
Vs
1. ASST.COMMISSIONER-II, SPECIAL CIRCLE-1,
... Respondent
2. DEPUTY COMMISSIONER (APPEALS),
For Petitioner :SRI.P.RAGHUNATH
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :25/08/2008
O R D E R
K.M. JOSEPH, J.
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W.P.(C) No. 24888 OF 2008 K
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Dated this the 25th day of August, 2008
J U D G M E N T
Petitioner challenges Exts.P1, P8 and P9 and
seeks to quash Ext.P3 in the alternative. Petitioner also
seeks a direction to dispose of Exts.P2, P10 and P11
appeals.
2. Ext.P1 is an order by which the petitioner has been
called upon to furnish additional security in a sum of Rs.5
lakhs for the reason that the petitioner has not filed the
monthly returns and not paid the tax under both KVAT and
KGST Acts. The petitioner did not remit the additional
security after issuance of Ext.P1. Therefore, Exts.P8 and P9
are issued cancelling the registration under the KGST Act and
KVAT Act in respect of the liquor section and the hotel
section. Against Ext.P1, the petitioner preferred Ext.P2
appeal along with an application for stay which came to be
rejected by Ext.P3. Against Exts.P8 and P9, petitioner
WPC.24888/08
: 2 :
preferred Exts.P10 and P11 appeals. All the appeals are
pending.
3. I heard learned counsel for the petitioner and
learned Government Pleader. Learned counsel for the
petitioner points out that the petitioner could not file the
monthly returns and pay tax due to financial stringency.
Learned counsel for the petitioner submits that the petitioner
is prepared to pay the amount demanded in Ext.P1 in five
instalments. Learned Government Pleader submits that the
amount may be paid in two instalments. Learned
Government Pleader submits that the petitioner must file
monthly returns for the period April 2007 to December 2007.
Learned counsel for the petitioner submits that the petitioner
has already filed monthly returns and remitted the tax.
Learned counsel for the petitioner also submits that the
petitioner is prepared to withdraw Exts.P2, P10 and P11
appeals as a condition for the renewal of the registration.
Having regard to the facts of the case, writ petition is disposed
WPC.24888/08
: 3 :
of as follows:
If the petitioner pays a sum of Rs.2.5 lakhs and
withdraws Exts.P2, P10 and P11 appeals, the registration
both under the KVAT Act and KGST Act of the petitioner will
be restored. This will be subject to the following further
conditions. The petitioner should pay a sum of Rs.1.25 lakhs
on or before 10.9.2008 and the balance Rs.1.25 lakhs on or
before 10.10.2008. If the petitioner complies with the same,
the payment will be treated as compliance with Ext.P1 order
and Exts.P8 and P9 will stand set aside. If the petitioner does
not pay Rs.2.5 lakhs as aforesaid, Exts.P8 and P9 will stand
revived without any reference to the petitioner and will be
treated as valid.
(K.M.JOSEPH, JUDGE)
aks