Jayan S vs State Of Kerala
2023 Latest Caselaw 1040 Ker

WP(C) No.1593/2023                       1/3

                       IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                     THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN
                                          &
                      THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR
             Tuesday, the 17th day of January 2023 / 27th Pousha, 1944
                            WP(C) NO. 1593 OF 2023 (Y)
   PETITIONER:

          JAYAN S, AGED 55 YEARS, AJAYASADANAM, KAVUMPADU, NOORANAD P.O.,
          MAVELIKKARA, ALAPPUZHA - 690561, KERALA

   RESPONDENTS:

      1. STATE OF KERALA, REPRESENTED BY CHEIF SECRETARY, GOVERNMENT
         SECRETARIAT , THIRUVANANTHAPURAM - 695001
      2. SABARIMALA DEVASWOM, REPRESENTED BY EXECUTIVE OFFICER, SABARIMALA
         PO, PATHANAMTHITTA DISTRICT - 689713
      3. TRAVANCORE DEVASWOM BOARD, REPRESENTED BY COMMISSIONER, NANTHANCODE,
         KOWDIAR P.O., THIRUVANANTHAPURAM - 695003
      4. THE SECRETARY, TRAVANCORE DEVASWOM BOARD, NANTHANCODE, KOWDIAR P.O.
         THIRUVANANTHAPURAM - 695003
      5. KERALA STATE TAX GST DEPARTMENT, REPRESENTED BY JOINT COMMISSIONER,
         FINANCIAL COMPLEX, 3RD FLOOR MINI CIVIL STATION, PATHANAMTHITTA -
         689645


        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 operation of Exbt.P6 & Exbt.P9, (Notice 4) issued to the
   petitioner in order to remit GST by the 1st Respondent pending disposal of
   this Writ Petition.


        This petition coming on for admission upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   SRI.PRASANNA KUMAR K., Advocate for the petitioner, the court passed the
   following:
 WP(C) No.1593/2023                               2/3



                                             ORDER

The learned Government Pleader would point out notification No.11/2017-Central Tax (Rate) dated 28.06.2017 issued by the Ministry of Finance, Department of Revenue - SI No.35 of the Schedule and SI No.718 in the Annexure, which deals with scheme of classification of services. The learned Government Pleader would also place reliance on the judgment of the Apex Court in Reckitt Benckiser (India) Limited V. Commissioner, Commercial Taxes and others [(2015) 7 Scc 126].

List on 18.01.2023.

          17.01.2023


                                                       Sd/- ANIL K.NARENDRAN, JUDGE


                                                       Sd/- P.G. AJITHKUMAR, JUDGE




17-01-2023                         /True Copy/                              Assistant Registrar
 WP(C) No.1593/2023                 3/3

                      APPENDIX OF WP(C) 1593/2023
Exhibit P6           THE TRUE COPY OF THE NOTICE NO. 3 VIDE EOP NO.

196/22/SABA ISSUED TO THE PETITIONER ON 26.12.2022 BY THE 1ST RESPONDENT

Exhibit P9 TRUE COPY OF THE NOTICE NO.196/23/SABA DATED 13-01-2023 FROM EXECUTIVE OFFICER HAS BEEN RECEIVED FROM THE CEO SABARIMALA DEVASWOM