Against Judgment Dated ... vs Fibre World
2021 Latest Caselaw 8721 Ker

WA 410/2021                            1/4

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                     Present:
              THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
                                        &
                 THE HONOURABLE MRS. JUSTICE M.R.ANITHA

              Tuesday,the 16th day of March 2021/25th Phalguna, 1942

   For      information                 purpose only
                              W.A.No.410/2021
Against judgment dated 18.12.2020 in W.P(C) No.4524/2020 of this Court.
APPELLANT/PETITIONER IN WP(C)
FIBRE WORLD, REGISTERED OFFICE NO.XVIII/1269,
P.B.NO.4643,CULLEN ROAD,ALAPPUZHA-688012, REPRESENTED BY ITS
MANAGING PARTNER-MR.ROBY FRANCIS.
     BY ADVS. M/S.M.GOPIKRISHNAN NAMBIAR, K.JOHN MATHAI,
     KURYAN THOMAS, JOSON MANAVALAN, PAULOSE C. ABRAHAM
     & RAJA KANNAN
RESPONDENTS/RESPONDENTS IN WP(C)
1. UNION OF INDIA,REPRESENTED BY THE SECRETARY,
     MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
     NORTH BLOCK, NEW DELHI-110001.
2. THE STATE TAX OFFICER, SECOND CIRCLE,
     SGST DEPARTMENT, CIVIL STATION, ALAPPUZHA-688001.
3. THE DEPUTY COMMISSIONER OF CUSTOMS,
     (IN CHARGE OF DRAW BACK AND REFUNDS), OFFICE OF THE
     COMMISSIONER OF CUSTOMS, CUSTOM HOUSE,
     WILLINGDON ISLAND, COCHIN-682009.
4. THE ASSISTANT COMMISSIONER OF CUSTOMS (DRAW BACK),
     OFFICE OF THE COMMISSIONER OF CUSTOMS,
     CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009.
5. THE DEPUTY COMMISSIONER,KERALA STATE GST DEPARTMENT
     KALLUPALAM, ALAPPUZHA-688012.
  BY ADV.
  SRI. P.R AJITH KUMAR FOR R1
  GOVERNMENT PLEADER FOR R2 & R5
  SRI.P.R SREEJITH FOR R3 & R4
      Prayer for interim relief in the Writ Appeal stating that in the circumstances
stated in the appeal memorandum the High Court be pleased to stay the
operation of orders dated 30.10.2020 (Exts.- P16 and P17) and the notice dated
17.02.2021 (Annexure A), pending disposal of the writ appeal.
      This Writ Appeal coming on for admission on 16.03.2021 upon perusing the
 WA 410/2021                         2/4

appeal memorandum, the court on the same day passed the following:




    For information purpose only
               K.VINOD CHANDRAN & M.R.ANITHA, JJ.
           ----------------------------------------
                     W.A. No.410 of 2021
           ----------------------------------------
            Dated this the 16th day of March, 2021

                          O R D E R

For information purpose only K.Vinod Chandran, J.

Admit. Sri.P.R. Ajith Kumar, learned CGC appears

for the 1st respondent. Learned Government Pleader appears

for respondents 2 & 5. Adv.Sri.P.R.Sreejith appears for

respondents 3 & 4.

The appeals posted together (W.A Nos.182/2021,

183/2021 & 410/2021) arise from divergent orders of two

Single Benches. We are of the opinion that the matter

has to be heard finally.

In such circumstance, we grant interim stay for

a period of three months.

Post along with W.A Nos.182/2021 & 410/2021.

K. VINOD CHANDRAN JUDGE

M.R.ANITHA JUDGE sp/16/03/2021

/true copy/ Sd/- ASSISTANT REGISTRAR KLHC010135242021 4/4

ANNEXURE A: A TRUE COPY OF THE DEMAND NOTICE DATED 17.02.2021 ISSUED BY THE 5TH RESPONDENT.

EXHIBIT P16: THE TRUE COPY OF THE ORDER (DETAILED REFUND ORDER WITHOUT ANNEXURES) DATED 30.10.2020 ISSUED BY THE DEPUTY COMMISSIONER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT.

EXHIBIT P17: THE TRUE COPY OF THE ORDER DATED 30.10.2020 (SUMMARY REFUND ORDER) WITHOUT ANNEXURES ISSUED BY THE DEPUTY COMMISSIONER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT. For information purpose only