Kerala High Court
Biju K K ,S/O. Kunhikanaran Nair vs State Of Kerala,Represented By The ... on 27 June, 2025
Author: A.Muhamed Mustaque
Bench: A.Muhamed Mustaque
2025:KER:46834
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
&
THE HONOURABLE MR. JUSTICE JOHNSON JOHN
FRIDAY, THE 27TH DAY OF JUNE 2025 / 6TH ASHADHA, 1947
OP(KAT) NO. 269 OF 2025
AGAINST THE ORDER/JUDGMENT DATED 05.03.2025 IN OA (EKM)
NO.265 OF 2024 OF KERALA ADMINISTRATIVE TRIBUNAL,
THIRUVANANTHAPURAM
PETITIONERS/ORIGINAL APPLICANTS IN THE ORIGINAL APPLICANTION:
1 BIJU K K ,S/O. KUNHIKANARAN NAIR,
AGED 45 YEARS
WORKING AS AUDIT OFFICER (STO), AUDIT TEAM 2, OFFICE OF
THE DEPUTY COMMISSIONER, SGST AUDIT DIVISION, MINI
CIVIL STATION, PERAMBRA, KOZHIKODE-673525,
RESIDING AT KEEZHUKOLIYOT HOUSE, KOLLAM P.O.,
KOYILANDY, KOZHIKODE, PIN - 673307
2 LIJITH K,
AGED 44 YEARS, S/O. BHARATHAN K,
WORKING AS STATE TAX OFFICER, INTELLIGENCE UNIT,
VADAKARA, KOZHIKODE-673 101, RESIDING AT KOLAKKANDIYIL
HOUSE, KARANTHUR P.O., KUNNAMANGALAM, KOZHIKODE, PIN -
673571
3 MUJEEBRAHMAN P,
AGED 45 YEARS, S/O. USSANKUTTY,
WORKING AS STATE TAX OFFICER, OFFICE OF THE DEPUTY
COMMISSIONER, NORTH DIVISION, SGST DEPARTMENT,
KOZHIKODE-673006, RESIDING AT PILACHERY HOUSE,
PALATH P.O., KAKKODI VIA, KOZHIKODE, PIN - 673611
4 SABEER SALY M P,
AGED 45 YEARS, S/O. RAHAMATHULLA K,
WORKING AS AUDIT OFFICER, AUDIT TEAM 1,
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OFFICE OF THE DEPUTY COMMISSIONER, SGST AUDIT DIVISION,
MINI CIVIL STATION, PERAMBRA, KOZHIKODE-673 525,
RESIDING AT VELUTHEDATH KANDY HOUSE, NANMIDA P.O.,
KOZHIKODE, PIN - 673613
5 JISHA K ,
AGED 45 YEARS, D/O. KRISHNAN ENNAKKANAM,
WORKING AS STATE TAX OFFICER (AUDIT OFFICER),
AUDIT TEAM-8, AUDIT DIVISION 4, KOZHIKODE-673006,
RESIDING AT KALPALLI HOUSE, CHOOLUR P.O., NIT,
KOZHIKODE, PIN - 673601
6 SUNIL KUMAR V ,
AGED 39 YEARS
S/O. VASUDEVAN V, WORKING AS AUDIT OFFICER, AUDIT
DIVISION, TIRUR, MALAPPURAM-676101,
RESIDING AT VARIYAMTHODI, PUTHUCODE, RAMANATTUKARA,
MALAPPURAM, PIN - 673633
7 KHALEELU RAHMAN C H ,
AGED 41 YEARS
S/O. HAMZA C H, WORKING AS STATE TAX OFFICER, AUDIT
TEAM, PONNANI, MALAPPURAM- 679577, RESIDING AT
CHEKIDANKUZHIYIL HOUSE, PAINKANNUR P.O.,
KUTTIPURAM VIA, MALAPPURAM, PIN - 679571
BY ADVS.
SMT.MOLTY MAJEED
SHRI.C.A.MAJEED
SHRI.K.H.ASIF
SHRI.P.B.UNNIKRISHNAN NAIR
SMT.SHERIN BIJU
RESPONDENTS/RESPONDENTS IN THE ORIGINAL APPLICATION:
1 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM - 695001
2 THE COMMISSIONER,
STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWERS,
KARAMANA P.O. KILLIPPALAM,
THIRUVANANTHAPURAM, PIN - 695002
OP(KAT) NO. 269 OF 2025
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3 SREEHARI G ,
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER/STATE
TAX OFFICER, TAXPAYER SERVICES CIRCLE, MINI CIVIL
STATION, CHATHANOOR, KOLLAM, PIN - 691572
4 ARUN K NAIR,
AUDIT OFFICER 1, O/O SENIOR AUDIT OFFICER / AUDIT
OFFICER, AUDIT TEAM-2, KOTTAYAM, FIRST FLOOR,
GST COMPLEX, NAGAMPADOM, KOTTAYAM, PIN - 686001
5 SUDHISH KUMAR P ,
AUDIT OFFICER, AUDIT TEAM-2, CHITTUR. STATE GST
BUILDING, CHITTUR, PALAKKAD, PIN - 678101
6 RAVEENDRAN K ,
ASSISSTANT COMMISSIONER, O/O THE ASSISTANT COMMISSIONER
/ STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, MINI
CIVIL STATION, PATTAMBI, PALAKKAD, PIN - 679303
7 MANI K,
KELOTH HOUSE, MANAMMAL, KOYILANDY,
KOZHIKODE, PIN - 673305
8 MANJU R,
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER /
STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE,
PALAKKAD WEST, THIRD FLOOR, STATE GST COMPLEX,
PALAKKAD, PIN - 678001
9 VALSALA R,
10 MANOJ P,
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER /
STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, ALATHUR,
BANK ROAD, ALATHUR, PALAKKAD, PIN - 678541
11 AJAYAKUMAR T M,
STATE TAX OFFICER, O/O JOINT COMMISSIONER, TAX PAYER
SERVICES, KANNUR, CIVIL STATION ANNEX,
KANNUR, PIN - 670002
12 MOHAMMAD SALI M A
STATE TAX OFFICER, O/O DEPUTY COMMISSIONER, TAX PAYER
SERVICES DIVISION, TIRUR, MINI CIVIL STATION,
3RD FLOOR, TIRUR, MALAPPURAM, PIN - 676101
OP(KAT) NO. 269 OF 2025
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13 AJIL KUMAR S V
INTELLIGENCE OFFICER, CYBER FORENSICS CELL,
INTELLIGENCE AND ENFORCEMENT HEADQUARTERS,
KERALA STATE GST COMMISSIONERATE, 5TH FLOOR, TAXTOWERS,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
14 JAYAPRAKASH D
STATE TAX OFFICER 4, REVIEWCELL, KERALA STATE GST
COMMISSIONERATE, 6TH FLOOR, TAXTOWERS, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
15 SUNIL KUMAR K (SR)
ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.2,
NEYYATTINKARA FIRST FLOOR, OLD CHECK POST BUILDING,
AMARAVILA, THIRUVANANTHAPURAM, PIN - 695122
16 CHANDRAN B
RAMAKRISHNA VILASAM, KIZHAKKUMKARA, KOLATHOOR,
THIRUVANANTHAPURAM, PIN - 695583
17 SATHEESH KUMAR C P
STATE TAX OFFICER, O/O DEPUTY COMMISSIONER, TAX PAYER
SERVICES DIVISION, OTTAPPALAM MINI CIVIL STATION,
OTTAPALAM, PALAKKAD, PIN - 679101
18 JAYASREE P (SR)
NANDANAM, VALIYAKUZ, HARIPPAD,
ALAPUZHA, PIN - 690511
19 MURALEEDHARAN K
KAPPUMMAL, PAVANDOOR, KAKOOR,
KOZHIKODE, PIN - 673613
20 SAJI C D
CHARUVILA PUTHANVEEDU, VEMOM P O, MANANTHAVADY,
WAYANAD, PIN - 670645
21 SHAJIMON GEORGE
STATE TAX OFFICER, O/O JOINT COMMISSIONER OF STATE
TAXPAYER SERVIECS, FIRST FLOOR, COLLECTORATE BUILDING,
COLLECTORATE P.O, KOTTAYAM, PIN - 686002
22 SARAMMA THOMAS
PARAPPALLIL, KUTTAPUZHA, THIRUVALLA,
PATHANAMTHITTA, PIN - 689103
OP(KAT) NO. 269 OF 2025
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23 LAL S
ENFORCEMENT OFFICER, ENFORCEMENT SQUAD,
MINI CIVILSTATION, SECOND FLOOR,
KAYAMKULAM, ALAPPUZHA, PIN - 690502
24 SARAMMA P G
AUDIT OFFICER, AUDIT TEAM, ADOOR,
4TH FLOOR, REVENUE TOWER, ADOOR,
PATHANAMTHITTA, PIN - 691523
25 JOSEPH T R
AUDIT OFFICER, AUDIT TEAM-2, ALAPPUZHA.
SECOND FLOOR, CIVIL STATION, CIVIL STATION WARD,
ALAPPUZHA -, PIN - 688001
26 SUDHEER K N
KIZHAKKE NADAMMAL, V K ROAD, ATHOLI,
KOZHIKODE, PIN - 673317
27 UDAYAKUMAR J
AUDIT OFFICER, AUDIT TEAM-3, ALAPPUZHA.
BSNL BUILDING, SECOND FLOOR, HEAD POST OFFICE ROAD,
ALAPPUZHA, PIN - 688001
28 BENNY K S
KARERAKATTIL, THADAPPARAMBU,
MULANGUNNATHKAVU, THRISSUR,, PIN - 680581
29 JAYSREE M B
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER/STATE
TAX OFFICER, TAX PAYER SERVICES CIRCLE, CHENGANNUR,
MINI CIVIL STATION, GROUND FLOOR, CHENGANNOOR,
ALAPPUZHA, PIN - 689121
30 SUBABU V P
AUDIT OFFICER 1, AUDIT TEAM-1, MANJERI. CITY CENTRE
BUILDING, NILAMBUR ROAD, MANJERI,
MALAPPURAM, PIN - 676121
31 GANESAN K S
AUDIT OFFICER, AUDIT TEAM-2, CHALAKKUDY. MINI CIVIL
STATION, CHALAKKUDY, THRISSUR, PIN - 680309
32 HABEEB RAHMAN S
SAANANDAM, ABILASH COLONY, EAST VENNAKKARA,
PALAKKAD, PIN - 678004
OP(KAT) NO. 269 OF 2025
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33 VENUGOPAL P B
PADAKKASSERIL, KAROTTU, VADAKKENADA, ETTUMANOOR,
KOTTAYAM, PIN - 686631
34 JALAJAMONI AMMA A
AUDIT OFFICER, AUDIT TEAM-4, KOLLAM.
STATE GST COMPLEX, BAPUJI NAGAR, ASRAMAM,
KOLLAM, PIN - 691002
35 PRAJILA A K
AUDIT OFFICER 1, AUDIT TEAM-1, SAFAIR HOTEL BUILDING,
SOUTH BAZAR, KANNUR-, PIN - 670002
36 DEEPTHI M
AUDIT OFFICER, AUDIT TEAM, KAYAMKULAM.
MINI CIVIL STATION, SECOND FLOOR, KAYAMKULAM,
ALAPPUZHA, PIN - 690502
37 BIRENDRAPAL I B
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER /
STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE,
CHAVAKKAD, MINI CIVIL STATION, 2ND FLOOR, CHAVAKKAD,
THRISSUR, PIN - 680506
38 RAJAGOPAL N
INTELLIGENCE OFFICER, INTELLIGENCE UNIT-2, MINI CIVIL
STATION, MAVELIKKARA, ALAPPUZHA, PIN - 690101
39 SAJINI K S
AUDIT OFFICER, AUDIT TEAM-4, KOZHIKODE.
II FLOOR, SGST COMPLEX, JAWAHAR NAGAR,
ERANHIPALAM - KOZHIKODE, PIN - 673006
40 SATHYASEELAN N G
GEETHAMANDIRAM, KADAMBANAD P O,
PATHANAMTHITTA, PIN - 691552
41 MANIKANDAN K M
MANASAM, GREEN VALLEY, VADAKKEPADAM,
CHITTUR, PALAKKAD, PIN - 678101
42 LORANCE P F
ANNA NIVAS, PIRAYIRI P O,
PALAKKAD, PIN - 678004
43 TOMY P J
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER/STATE
OP(KAT) NO. 269 OF 2025
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TAX OFFICER, TAX PAYER SERVICES CIRCLE, SULTHAN
BATHERY, MINI CIVIL STATION, SULTHAN BATHERY,
WAYANAD, PIN - 673592
44 GEETHA S CHELLAPPAN
NHALIPARAMBILL, EDASSERIMALA, ARANMULA,
PATHANAMTHITTA, PIN - 689533
45 SURESH KUMAR E
EACHIKKAT, KUNNAMANGALAM, KOZHIKODE, PIN - 673571
46 RAVI S
ENFORCEMENT OFFICER, ENFORCEMENT SQUAD, REVENUE
DIVISIONAL OFFICE COMPLEX, DEVIKULAM P.O,
IDUKKI, PIN - 685613
47 YASIR S
AUDIT OFFICER 1, AUDIT TEAM-2, PERUMBAVOOR. SECOND
FLOOR, MINI CIVIL STATION, PERUMBAVOOR,
ERNAKULAM -, PIN - 683542
48 SMITHA P V
AUDIT OFFICER, AUDIT TEAM, KANJIRAPPALLY. FIRST FLOOR,
KANJIRAPPALLY SERVICE CO-OPERATIVE BANK BUILDING,
PUTHANANGADY, KANJIRAPPALLY, KOTTAYAM -, PIN - 686507
49 SHAMEEJA P M
AUDIT OFFICER, AUDIT TEAM-6, THRISSUR. GST COMPLEX, 2ND
FLOOR, THRISSUR, PIN - 680013
50 SIMI KOLARATH
AUDIT OFFICER, AUDIT TEAM-4, KANNUR. 4TH FLOOR, BSNL
BAHAVAN, KANNUR, PIN - 670002
51 USHAKUMARI L
STATE TAX OFFICER, O/O JOINT COMMISSIONER, TAX PAYER
SERVICES, KASARAGOD, 1ST FLOOR, B BLOCK, CIVIL STATION,
VIDYANAGAR, KASARAGOD, PIN - 671123
52 MADHU KARIMBIL
AUDIT OFFICER, AUDIT TEAM-2, KASARGOD. GROUND FLOOR,
NEAR MINI CIVIL STATION, KANHANGAD,
KASARAGOD, PIN - 671315
53 ABITHA C GOPINATH
AUDIT OFFICER 1, AUDIT TEAM, NEDUMKANDAM. STATE TAX
COMPLEX, 1ST FLOOR, NEDUMKANDAM P.O, IDUKKI, PIN 685553
OP(KAT) NO. 269 OF 2025
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54 GEORGE K M
KUTHIVILA PUTHANVEEDU, ADICHANALLOOR,
KOLLAM, PIN - 691573
55 RETNAKARAN P V
INTELLIGENCE OFFICER, INTELLIGENCE UNIT, KANHANGAD,
NEAR MINI CIVIL STATION, I ST FLOOR, KANHANGAD,
KASARGOD, PIN - 671315
56 SURESH K
STATE TAX OFFICER 2, IT MANAGEMENT DIVISION, IT
MANAGEMENT CELL, KERALA STATE GST COMMISSIONERATE.
5TH FLOOR, TAXTOWERS, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
57 SANAL B
STATE TAX OFFICER, INTERNAL AUDIT AND INTERNAL
VIGILANCE CELL, KERALA STATE GST COMMISSIONERATE. 7TH
FLOOR, TAXTOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN -
695002
58 NOUSHAD S
STATE TAX OFFICER 1, CENTRAL REGISTRATION UNIT, KERALA
STATE GST COMMISSIONERATE, 5TH FLOOR, TAXTOWERS,
KARAMANA, THIRUVANANTHAPURAM-, PIN - 695002
59 SREEJA K V
KAPPIYOORMANA, ARANGOTTUKARA,
THRISSUR, PIN - 679531
60 ANSARI A S
AUDIT OFFICER 1, AUDIT TEAM-4, THIRUVANANTHAPURAM,
THIRD FLOOR, TAX TOWER, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
61 SAINIMOL JOSEPH
INTELLIGENCE OFFICER, INTELLIGENCE UNIT, THODUPUZHA.
MINI CIVIL STATION, OLD BLOCK, 2ND FLOOR,
THODUPUZHA P.O, IDUKKI, PIN - 685584
62 SUJA A K
AUDIT OFFICER 1, AUDIT TEAM, PAYYANNUR. MINI SHOPPING
COMPLEX, PERUMBA, PAYYANNUR, KANNUR -, PIN - 670307
63 RANI C
THADI MOOTTIL VEEDU, EZHUKONE, KOLLAM,, PIN - 691505
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64 MARY JASMINE C F
AUDIT OFFICER, AUDIT TEAM-1, ANGAMALI. GST COMPLEX,
BAZAR ROAD, MATTANCHERY, ERNAKUMALAM -, PIN - 682002
65 ANIL KUMAR B
STATE TAX OFFICER 3, REVIEWCELL, KERALA STATE GST
COMMISSIONERATE, 6TH FLOOR, TAXTOWERS, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
66 SUNIL KUMAR S,
STATE TAX OFFICER, O/O DEPUTY COMMISSIONER, TAX PAYER
SERVICES DIVISION, PALAKKAD, FOURTH FLOOR, STATE GST
COMPLEX, PALAKKAD, PIN - 678001
67 SHEEBA JOSEPH,
STATE TAX OFFICER 2, PERSONAL DIVISION (BILL), KERALA
STATE GST COMMISSIONARATE, 8TH FLOOR, TAXTOWERS,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
68 SUCHITHRA B S,
STATE TAX OFFICER, C&AG CELL, KERALA STATE GST
COMMISSIONERATE, 8TH FLOOR,TAX TOWERS, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
69 RAJESH B O,
ENFORCEMENT OFFICER, ENFORCEMENT SQUAD, ATTINGAL,
2ND FLOOR, MINI CIVIL STATION, ATTINGAL,
THIRUVANANTHAPURAM, PIN - 695101
70 SHAJINI H,
AUDIT OFFICER, AUDIT TEAM 1, KOTTARAKKARA, MINI CIVIL
STATION, KOTTARAKKARA, KOLLAM, PIN - 691506
71 SREEJA B C,
AUDIT OFFICER 1, AUDIT TEAM-2, KUNDARA. MINI CIVIL
STATION, KUNDARA, KOLLAM, PIN - 691501
72 SUJA PRAKASH V,
AUDIT OFFICER, AUDIT TEAM-2, PALAKKAD, FIFTH
FLOOR(RIGHT WING), STATE GST COMPLEX,
PALAKKAD, PIN - 678001
73 UNNIKRISHNAN E K,
AUDIT OFFICER 1, AUDIT TEAM-1, PALAKKAD, FIFTH
FLOOR(RIGHT WING), STATE GST COMPLEX,
PALAKKAD, PIN - 678001
OP(KAT) NO. 269 OF 2025
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74 MANJUSHA D S,
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER /
STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, ATTINGAL,
SECOND FLOOR, MINI CIVIL STATION, ATTINGAL -
THIRUVANANTHAPURAM, PIN - 695101
75 SHEENA THOMAS,
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER /
STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE,
KOTTAYAM TOWN, GROUND FLOOR, GST COMPLEX, NAGAMPADOM,
KOTTAYAM, PIN - 686001
76 SUMA V K,
AUDIT OFFICER 1, AUDIT TEAM, MANNARKKAD. MINI CIVIL
STATION, MANNARKAD , PALAKKAD, PIN - 678582
77 BEENA K (SR),
AUDIT OFFICER, AUDIT TEAM-1, PERAMBRA. MINI CIVIL
STATION, PERAMBRA, KOZHIKODE, PIN - 673526
78 MAILA NAIK B ,
BAJAKKUDLU HOUSE, ENMAKAJE VILLAGE, PERLA P O,
KASARAGOD, PIN - 671552
79 NARAYANAN M,
MANARI, PUDUVAI, KANHANGAD, PIN - 671531
80 RAJILA K,
AUDIT OFFICER 1, AUDIT TEAM-2, PERAMBRA,MINI CIVIL
STATION, PERAMBRA, KOZHIKODE, PIN - 673525
81 DAMODARAN O,
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER /
STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, HOSDURG,
NEAR MINI CIVIL STATION, I ST FLOOR, KANHANGAD,
KASARGOD, PIN - 671315
82 RANJITH R,
AUDIT OFFICER 1, AUDIT TEAM-1, ETTUMANOOR, MAYA
COMMERCIAL ARCADE, BUILDING NO. EP/214-B,
MANGARAKALUNGU, ETTUMANOOR, KOTTAYAM, PIN - 686631
83 NIMMI NADH B R,
STATE TAX OFFICER 3, PERSONNEL DIVISION
(SENIORITY AND RELATED MATTERS), KERALA STATE GST
COMMISSIONERATE, 8TH FLOOR, TAXTOWERS, KARAMANA,
OP(KAT) NO. 269 OF 2025
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THIRUVANANTHAPURAM, PIN - 695002
84 JIJIMON P K,
AUDIT OFFICER 1, AUDIT TEAM-3, PERUMBAVOOR, SECOND
FLOOR, MINI CIVIL STATION, PERUMBAVOOR,
ERNAKULAM, PIN - 683542
85 NABEESA C,
CHOLAYIL, VADAKKUMPURAM, MUNDUR, PALAKKAD, PIN - 678592
86 RAJESH KUMAR S,
STATE TAX OFFICER, O/O THE ASSISTANT COMMISSIONER /
STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, NATTIKA,
COMMERCIAL TAXES COMPLEX,3RD FLOOR, POOTHOLE,
THRISSUR, PIN - 680005
87 AYISHA BEEVI P,
PUTHAM KOTTIL, KARALMANNA, PO,CHERPULASSERY,
PALAKKAD, PIN - 679506
88 SABU P M,
ENFORCEMENT OFFICER, ENFORCEMENT SQUAD, WALAYAR,
WALAYAR DAM, CHANDRAPURAM POST, PALAKKAD, PIN - 678624
BY ADV SRI.S.SUJIN
OTHER PRESENT:
GP- A J VARGHESE
THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING BEEN FINALLY
HEARD ON 27.06.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
OP(KAT) NO. 269 OF 2025
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JUDGMENT
(Dated this the 27th day of June, 2025) A similar issue was considered by this Court in OP(KAT) 190 of 2025 with regard to the promotion being effected pending Original Application before the Tribunal. In such circumstances, it is not appropriate for this Court to come to a different conclusion. These matters are related to promotion to the post of Deputy Commissioner.
2. A batch of Original Applications are pending before the Tribunal in regard to the promotion to the post of Deputy Commissioner. The contest is between the direct recruitees to the post of Sales Tax Officer/Commercial Tax Officers and the promotees. The petitioners herein are the direct recruitees to the post of Sales Tax Officer/ Commercial Tax Officers. According to them, in the absence of direct recruitees, in order to meet the cadre strength, the promotees were given temporary promotion in the vacancies of direct recruitees to the above post and they are now considered for further promotion overlooking the claim of seniority of direct recruitees like the petitioners.
3. The learned Government Pleader submits that respondents 3 to 6 were regularized. This is also affirmed by counsel for the respondents 3 to 6. Anyway, the matter is pending OP(KAT) NO. 269 OF 2025 -13- 2025:KER:46834 before the Tribunal. A coordinate bench has also refused to interfere with the promotion now being effected, in OP(KAT) No. 190 of 2025.
4. In that view of the matter, any promotion being effected will be subject to the challenge now made. There is no scope for interference at this stage.
This Original Petition is disposed of accordingly.
Sd/-
A.MUHAMED MUSTAQUE JUDGE Sd/-
JOHNSON JOHN JUDGE ASH OP(KAT) NO. 269 OF 2025 -14- 2025:KER:46834 APPENDIX OF OP(KAT) 269/2025 PETITIONER ANNEXURES Exhibit.P-1 A TRUE COPY OF THE ORIGINAL APPLICATION, OA (EKM) 265 OF 2024 FILED BEFORE THE LEARNED TRIBUNAL Annexure.A-1 A TRUE COPY OF GO(RT) NO. 648/2013/TD DATED 24/08/2013 Annexure.A-2 A TRUE COPY OF GO (RT) NO. 13/2022/TAXES DATED 06/01/2022 Annexure.A-3 A TRUE COPY OF ORDER DATED 03/02/2023 IN OA 653 OF 2022 Annexure.A-4 A TRUE COPY OF THE ORDER NO. CT/5279/2020-G1 DATED 26/09/2021 Annexure.A-5 A TRUE COPY OF APPOINTMENT CHART SHOWING ADVISE DATED 05/05/2018 AS OBTAINED FROM THE OFFICIAL WEBSITE OF THE KPSC Annexure.A-6 A TRUE COPY OF THE APPOINTMENT CHART SHOWING ADVISE DATED 25/10/2017 AS OBTAINED FROM THE OFFICIAL WEBSITE OF THE KPSC Annexure.A-7 A TRUE COPY OF ORDER DATED 28/11/2018 IN OA (EKM) 2453 OF 2017 Annexure.A-8 A TRUE COPY OF ORDER DATED 21/09/2023 IN RA 21/2023 Annexure.A-9 A TRUE COPY OF ORDER NO. CT/5279/2020/G1 DATED 12/05/2023 Annexure.A-10 A TRUE COPY OF OBJECTION DATED 22/05/2023 TO ANNEXURE.A-10 SUBMITTED BY THE 2ND APPLICANT TO THE 2ND RESPONDENT Annexure.A-11 A TRUE COPY OF ORDER NO. CT/3982/2016-G1 DATED 23/03/2020 Exhibit.P-2 A TRUE COPY OF THE MA (EKM) 302 OF 2025 IN OA (EKM) 265 OF 2024 BEFORE THE LEARNED TRIBUNAL Annexure.A-12 A TRUE COPY OF THE LETTER NO. SGST/6181/2024- PD(S)3 DATED 04/01/2025 OF THE 2ND RESPONDENT Exhibit.P-3 A TRUE COPY OF THE INTERIM ORDER DATED 05/03/2025 IN OA (EKM) 265 OF 2025 OF THE LEARNED TRIBUNAL