Dennish Kollikkara Vijayan vs Assistant State Tax Officer

Kerala High Court

Dennish Kollikkara Vijayan vs Assistant State Tax Officer on 22 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.18409/2024                        1/3                         Order Date : 22-05-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
             Wednesday, the 22nd day of May 2024 / 1st Jyaishta, 1946
                             WP(C) NO. 18409 OF 2024
   PETITIONER:

          DENNISH KOLLIKKARA VIJAYAN, AGED 49 YEARS, PROPREITOR, SREE KRISHNA
          OIL MILS, CHENGALUR P.O, THRISSUR, KERALA, PIN - 680312.

   RESPONDENTS:

      1. ASSISTANT STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER,
         TAXPAYER SERVICE CIRCLE, IRINJALAKUDA, THRISSUR, KERALA, PIN-680125
      2. THE COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,
         CUSTOMS AND SERVICE TAX,COCHIN COMMISSIONERATE, CR BUILDING, I.S.
         PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI, PIN-682018
      3. STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES),
         ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK,
         SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN-695001
      4. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY
         OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI,
         PIN-110001
      5. SREE TRADERS, GSTN 32ASOPA6482G1ZR 5/1248, BYE PASS ROAD, KODUVAYUR,
         PALAKKAD-REPRESENTED BY ITS PROPRIETOR MR. S. ARUNCHAMY, PIN-678501
      6. DEPUTY COMMISSIONER OF STATE TAX, CHITTUR, PALAKKAD, STATE GST
         DEPARTMENT, MINI CIVIL STATION, KACHERIMEDU, CHITTUR, PALAKKAD,
         PIN-678101


        Writ Petition (Civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to stay the operation of Ext.P14 - proceedings as well all further
   coercive recovery steps by the 1st respondent against the petitioner in
   pursuance thereof, pending disposal of the writ petition (civil).


        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S. V.V.ASOKAN (SENIOR.) Advocate along with T.K.SREEKALA, S.PARVATHI,
   NIKITHA SUSAN PAULSON, ANAND GEO,Advocates for the petitioner, the court
   passed the following:
 WP(C) No.18409/2024                         2/3                        Order Date : 22-05-2024




                           MURALI PURUSHOTHAMAN, J.
                         ---------------------------------------------
                              W.P. (C) No.18409 of 2024
                       -------------------------------------------------
                         Dated this the 22nd day of May, 2024

                                          ORDER

Admit.

2. The learned Government Pleader takes notice for respondents 1 to 3 and 6. The learned CGC takes notice for the 4th respondent. Issue notice by speed post to the 5th respondent.

3. Post on 12.06.2024.

There will be a stay of all coercive proceedings pursuant to Ext.P14, till then.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SPR WP(C) No.18409/2024 3/3 Order Date : 22-05-2024 APPENDIX OF WP(C) 18409/2024 Exhibit P1 TRUE COPY OF THE SAID INVOICE DATED 16.11.2017 ISSUED BY THE 5TH RESPONDENT Exhibit P2 TRUE COPY OF THE LEDGER FOLIO IN THE NAME OF SREE TRADERS, KODUVAYUR, PALAKKAD MAINTAINED BY THE PETITIONER Exhibit P2(a) TRUE COPY OF THE VOUCHER OBTAINED FROM THE DRIVER OF THE LORRY (LORRY NO. TN 27 - 1755) Exhibit P2(b) TRUE COPY OF THE BANK STATEMENT OF THE PETITIONER WITH THE SOUTH INDIAN BANK, CHENGALOOR BRANCH DISCLOSING BANK TRANSFER PAYMENT OF RS.13,08,338/- TO THE 5TH RESPONDENT ON 17.11.2017 Exhibit P3 TRUE COPY OF THE INVOICE NO. 30 ISSUED BY THE 5TH RESPONDENT DATED 27.7.2017 Exhibit P3(a) TRUE COPY OF THE BANK STATEMENT OF THE PETITIONER WITH THE SOUTH INDIAN BANK, CHENGALOOR BRANCH DISCLOSING BANK TRANSFER PAYMENT OF RS.12,28,500/- TO THE 5TH RESPONDENT ON 31.7.2017 Exhibit P4 TRUE COPY OF THE NOTICE DATED 04.05.2023 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE REPLY FILED BY THE PETITIONER IN FORM-

11 GST ASMT DATED 03.06.2023 Exhibit P6 TRUE COPY OF THE SHOW-CAUSE NOTICE DATED 04.07.2023 ALONG WITH SUMMARY ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P7 TRUE COPY OF THE ORDER ALONG WITH SUMMARY AND ANNEXURE ISSUED BY THE 1ST RESPONDENT DATED 19.08.2023 Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 07.02.2024 OF THIS HON'BLE COURT IN WP(C) NO.4201 OF 2024 Exhibit P9 TRUE COPY OF CIRCULAR NO. 183/15/2022-GST DATED 27.12.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P10 TRUE COPY OF THE NOTICE DATED 16.03.2024 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P11 TRUE COPY OF THE LETTER DATED 20.03.2024 ISSUED BY THE PETITIONER TO THE 5TH RESPONDENT Exhibit P12 TRUE COPY OF THE LETTER DATED 22.03.2024 ADDRESSED TO THE 6TH RESPONDENT BY THE PETITIONER Exhibit P13 TRUE COPY OF THE REPLY DATED 22.03.2024 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P14 TRUE COPY OF THE PROCEEDINGS DATED 30.04.2024 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER