Amritlal V K vs State Tax Officer (Intelligence)
2022 Latest Caselaw 6282 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
           THE HONOURABLE MR. JUSTICE GOPINATH P.
   FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944
                   WP(C) NO. 17646 OF 2022
PETITIONERS:

          AMRITLAL V K
          AGED 52 YEARS
          PROPRIETOR
          OMNI ELECTRICS
          5/778, BALASARAS,
          RARICHAN ROAD, KOZHIKODE
          PIN - 673006

          BY ADVS.
          R.JAIKRISHNA
          NARAYANI HARIKRISHNAN
          C.S.ARUN SHANKAR
          ANISH P.
          VIVEK BHAT D.



RESPONDENTS:

    1     STATE TAX OFFICER (INTELLIGENCE)
          SQUAD NO. 1,
          STATE GOODS AND SERVICE TAX DEPARTMENT,
          ANAPPARA BUILDING, KALPETTA P.O
          WAYANAD - PIN - 673121

    2     ASSISTANT STATE TAX OFFICER
          SURVEILLANCE SQUAD NO.1
          WAYANAD @ VADUVANCHAL
          OFFICE OF DEPUTY COMMISSIONER OF STATE TAX (INT)
          STATE GOODS AND SERVICE TAX DEPARTMENT,
          ANAPPARA BUILDING, KALPETTA P.O
          WAYANAD
          PIN - 673121
 WP(C) No.17646 of 2022
                                  2



      3      COMMISSIONER
             OFFICE OF THE COMMISSIONER STATE GOODS AND SERVICE TAX
             DEPARTMENT TAX TOWER, KARAMANA P.O
             THIRUVANANTHAPURAM , PIN - 673006

      4      JOINT COMMISSIONER OF STATE TAX
             OFFICE OF THE JOINT COMMISSIONER,
             STATE GOODS AND SERVICE TAX DEPARTMENT,
             JAWAHAR NAGAR COLONY, ERANHIPALAM P.O,
             KOZHIKODE
             PIN - 673006

      5      JOINT COMMISSIONER (APPEALS)
             STATE GOODS AND SERVICE TAX DEPARTMENT,
             NIRMAL ARCADE, ERANHIPALAM P.O,
             KOZHIKODE
             PIN - 673006

             ADV. DR. THUSHARA JAMES




      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.17646 of 2022
                                        3

                                 JUDGMENT

In the light of the submission made by the learned counsel for the

petitioner that the respondents have uploaded summery of the order in DRC 07,

nothing further survives adjudication in this writ petition. Hence it is closed.

Sd/-

GOPINATH P.

JUDGE spk WP(C) No.17646 of 2022

APPENDIX OF WP(C) 17646/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ORDER OF DETENTION IN FORM GST MOV 06 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO VEHICLE BEARING REGISTRATION NO. KL 11 BR 6120 DATED NIL

Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST MOV 07 WITHOUT ANNEXURE ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO VEHICLE BEARING REGISTRATION NO. KL 11 BR 6120 DATED NIL

Exhibit P3 TRUE COPY OF THE COVER LETTER ISSUED BY THE PETITIONER DATED 29.2.2020

Exhibit P4 TRUE COPY OF THE SECURITY BOND IN THE FORM GST MOV 8 DATED 29.2.2020

Exhibit P5 TRUE COPY OF THE BANK GUARANTEE FURNISHED BY THE PETITIONER DATED 29.2.2020

Exhibit P6 TRUE COPY OF FORM GST MOV 05 ISSUED BY 1ST RESPONDENT DATED 29.2.2020

Exhibit P7 TRUE COPY OF THE PROCEEDING AND ORDER OF DEMAND OF TAX AND PENALTY IN FORM GST MOV 09 ISSUED BY THE 1ST RESPONDENT DATED 22.6.2020

Exhibit P8 TRUE COPY OF CIRCULAR NO. 41/15/2018-GST ISSUED BY DEPARTMENT OF REVENUE DATED 13.4.2018

Exhibit P9 TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 8.3.2022