Kerala High Court
Gayathri. J.A vs The Intelligence Officer, ... on 5 April, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
WP(C) NO. 7952 OF 2024
PETITIONERs:
1 CENTRE C EDTECH PRIVATE LIMITED,
6TH FLOOR, TC NO.81/1646, AXIS TOWER, SS KOVIL ROAD,
THAMPANOOR, THIRUVANANTHAPURAM, KERALA , REPRESENTED BY
ITS DIRECTOR, DHANYA V.S, PIN - 695001
2 DHANYA V.S,
AGED 36 YEARS
J.V HOUSE, NJANAPRAKASAM ROAD, PERUKAVU. P.O, PEYAD,
THIRUVANANTHAPURAM, PIN - 695573
BY ADVS.
ANIL D. NAIR
TELMA RAJU
ADITYA UNNIKRISHNAN
RESPONDENTS:
1 THE INTELLIGENCE OFFICER,
OFFIINTELLIGENCE UNIT, STATE GOODS AND SERVICE TAX
DEPARTMENT, KERALA, THIRUVANANTHAPURAM, PIN - 695018
2 THE INTELLIGENCE OFFICER,
PATHANAMTHITTA UNIT, MINI CIVIL STATION, GST
DEPARTMENT, PATHANAMTHITTA, PIN - 689645
Ms.RESHMITA RAMACHANDRAN - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.04.2024, ALONG WITH WP(C).7967/2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC Nos. 7952 & 7967 of 2024
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
WP(C) NO. 7967 OF 2024
PETITIONER:
GAYATHRI. J.A,
AGED 33 YEARS
TC.3/444-1, KRISHNA, RESHMI NAGAR RNRA-62,
KALLARAMOOOLA, MUTTADA P.O, TRIVANDRUM- 695 025.
BY ADVS.
ANIL D. NAIR
ADITYA UNNIKRISHNAN
RESPONDENTS:
1 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT,
STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA,
KERALA, PIN, PIN - 688013
2 THE INTELLIGENCE OFFICER,
PATHANAMTHITTA UNIT, MINI CIVIL STATION, GST
DEPARTMENT, PATHANAMTHITTA, PIN - 689645
SMT.JASMIN M.M - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.04.2024, ALONG WITH WP(C).7952/2024, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC Nos. 7952 & 7967 of 2024
3
JUDGMENT
Dated this the 5th day of April, 2024 The present writ petitions have been filed impugning the action of the respondents seizing cash, vide Seizure memo in Ext.P2 and for a direction to return the seized cash to the petitioners. The total cash seized from both the petitioners comes to Rs.39,70,760/-.
2. The State has filed statement. In the statement, it has been said that cash amount of Rs.39,70,760/- seized from the petitioners was kept under the safe locker of the District Treasury, Pathanamthitta on 21.09.2023 and was taken back on 26.03.2024, in the presence of Income Tax officials and two Kerala Government Department officials. The said amount of cash seized from the petitioners has been handed over to the Income Tax Department, in pursuance to the requisition sent by the Income Tax Department under Section 132A of the Income Tax Act, 1961. It is stated that, now the cash is with the Income Tax Department WPC Nos. 7952 & 7967 of 2024 4 and it is for the petitioners to approach the Income Tax Department for release of the cash. It is further submitted that the adjudication pursuant to the search intimation prior to the show cause notice in Form GST DRC-01A as per Section 74(1) of CGST/SGST Act, has been issued to the petitioners on 05.03.2024, with one month's time to reply. However, no reply has been received.
3. The learned counsel for the petitioners submits that they will file reply to the said show cause notice. They may be given some more time to submit the reply.
4. Considering the said submission and the stand of the respondents that the cash amount seized from the petitioners has been handed over to the Income Tax Department in pursuance to the requisition sent by the Income Tax Department, remedy for release of the cash lies before the Income Tax Department and the petitioners are free to approach the Income Tax Department. So far as the notice issued under Section 74(1) of CGST/SGST Act is concerned, the petitioners are granted one week further time to file reply, and if the WPC Nos. 7952 & 7967 of 2024 5 petitioners file the reply on or before 12.04.2024, the same shall be considered. The adjudication proceedings shall be undertaken in accordance with the law. With the aforesaid observation and directions, the present writ petitions stand finally disposed of.
Sd/-
DINESH KUMAR SINGH JUDGE AP WPC Nos. 7952 & 7967 of 2024 6 APPENDIX OF WP(C) 7952/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE Exhibit P2 TRUE COPY OF FORM GST INS-02 DATED 19.4.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF LETTER DATED 5.12.2023 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE LETTER DATED 2.5.2023 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT.
WPC Nos. 7952 & 7967 of 2024 7 APPENDIX OF WP(C) 7967/2024 PETITIONER EXHIBITS Exhibit P1 3. TRUE COPY OF THE FORM GST INS-02 DATED 19.4.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF LETTER DATED 5.12.2023 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE LETTER DATED 2.5.2023 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT.