Kerala High Court
Meena Kuruvila vs State Of Kerala on 27 June, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
TUESDAY, THE 27TH DAY OF JUNE 2023 / 6TH ASHADHA, 1945
WP(C) NO. 20771 OF 2023
PETITIONER:
MEENA KURUVILA, AGED 63 YEARS
W/O. T.T. KURUVILA, THOTTATHIL HOUSE, VAZHICHERRY
WARD, ALAPPUZHA, PIN-688001, DESIGNATED PARTNER, DAILY
EXPRESS LLP, NEAR LAKESHORE HOSPITAL, KUNDANNUR,
VYTTILA, ERNAKULAM, PIN - 682304
BY ADVS.BABU JOSEPH KURUVATHAZHA
ARCHANA K.S.
MOHAMMED SHAFI.K
HRISHIKRISHNAN
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 JOINT COMMISSIONER,
KERALA / CENTRAL GOODS AND SERVICES TAX ACT, 2017
(APPEALS), ERNAKULAM, COMMERCIAL TAXES COMPLEX,
PERUMANOOR, ERNAKULAM, PIN - 682015
3 ASSISTANT ENFORCEMENT OFFICER,
ENFORCEMENT SQUAD 2, STATE GOODS AND SERVICES TAX
DEPARTMENT, PERUMANOOR, ERNAKULAM, PIN - 682015
SR.G.P.SMT THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20771 OF 2023 :: 2 ::
JUDGMENT
Dated this the 27th day of June 2023
The writ petition is filed to quash Exts.P6 to P8(d)
proceedings and Ext.P10 reply issued by the third
respondent.
2. The learned Government Pleader appearing for
the respondents, on instructions, submitted that the
third respondent has already passed a final order of
detention under Section 129 of the CGST Act, in Form
No.MOV/09, today. The said order will be served on the
consignee in the case of an unregistered assessee. The
said submission is recorded.
3. In the light of the above submission and in view
of the alternative statutory remedy available to the
petitioner, this writ petition is dismissed, without
prejudice to the right of the petitioner to work out her
statutory remedies in accordance with law.
Sd/-
C.S.DIAS
JUDGE
jes
WP(C) NO. 20771 OF 2023 :: 3 ::
APPENDIX OF WP(C) 20771/2023
PETITIONER'S EXHIBITS:
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE
VEHICLE BEARING NO.KL 04 V 190, OWNED BY MR. TT
KURUVILA, HUSBAND OF THE PETITIONER.
Exhibit P2 TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE
VEHICLE BEARING NO. KL 04 W 8439, OWNED BY MR.TT
KURUVILA, HUSBAND OF THE PETITIONER.
Exhibit P3 TRUE COPY OF THE E-WAY BILL NO. 5915 0749 3696
DATED 1.6.2023, GENERATED FROM THE OFFICE OF THE
PETITIONER.
Exhibit P4 TRUE COPY OF THE E-WAY BILL NO. 5915 0749 1046
DATED 1.6.2023, GENERATED FROM THE OFFICE OF THE
PETITIONER.
Exhibit P5 TRUE COPY OF THE E-WAY BILL NO. 5615 0749 2441
DATED 1.6.2023, GENERATED FROM THE OFFICE OF THE
PETITIONER.
Exhibit P6 TRUE COPY OF THE STATEMENT DATED 1.6.2023 ISSUED
BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS
PERTAINING TO EXT.P3 E- WAY BILL.
Exhibit 6(a) TRUE COPY OF THE ORDER FOR PHYSICAL
VERIFICATION/INSPECTION OF THE CONVEYANCE,
GOODS AND DOCUMENTS DATED 1.6.2023, ISSUED BY
THE 3RD RESPONDENT, ON SEIZURE OF GOODS
PERTAINING TO EXT.P3 E- WAY BILL.
Exhibit P6(b) TRUE COPY OF THE PHYSICAL VERIFICATION REPORT
DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON
SEIZURE OF GOODS PERTAINING TO EXT.P3 E- WAY BILL.
Exhibit P6(c) TRUE COPY OF THE ORDER OF DETENTION DATED
1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE
OF GOODS PERTAINING TO EXT.P3 E- WAY BILL.
Exhibit P6(d) TRUE COPY OF THE NOTICE UNDER SECTION 129 (3)
DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON
SEIZURE OF GOODS PERTAINING TO EXT.P3 E- WAY BILL.
Exhibit P7 TRUE COPY OF THE STATEMENT DATED 1.6.2023 ISSUED
BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS
PERTAINING TO EXT.P4 E- WAY BILL.
Exhibit P7(a) TRUE COPY OF THE ORDER FOR PHYSICAL
VERIFICATION/INSPECTION OF THE CONVEYANCE,
GOODS AND OCUMENTS DATED 1.6.2023, ISSUED BY THE
3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING
TO EXT.P4 E- WAY BILL.
Exhibit P7(b) TRUE COPY OF THE PHYSICAL VERIFICATION REPORT
DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON
SEIZURE OF GOODS PERTAINING TO EXT.P4 E- WAY BILL.
WP(C) NO. 20771 OF 2023 :: 4 ::
Exhibit P7(c) TRUE COPY OF THE ORDER OF DETENTION DATED
1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE
OF GOODS PERTAINING TO EXT.P4 E- WAY BILL.
Exhibit P7(d) TRUE COPY OF THE NOTICE UNDER SECTION 129 (3)
DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON
SEIZURE OF GOODS PERTAINING TO EXT.P4 E- WAY BILL.
Exhibit P8 TRUE COPY OF THE STATEMENT DATED 1.6.2023, ISSUED
BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS
PERTAINING TO EXT.P5 E- WAY BILL.
Exhibit P8(a) TRUE COPY OF THE ORDER FOR PHYSICAL
VERIFICATION/INSPECTION OF THE CONVEYANCE,
GOODS AND DOCUMENTS DATED 1.6.2023, ISSUED BY
THE 3RD RESPONDENT, ON SEIZURE OF GOODS
PERTAINING TO EXT.P5 E- WAY BILL.
Exhibit P8(b) TRUE COPY OF THE PHYSICAL VERIFICATION REPORT
DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON
SEIZURE OF GOODS PERTAINING TO EXT.P5 E- WAY BILL.
Exhibit P8(c) TRUE COPY OF THE ORDER OF DETENTION DATED
1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE
OF GOODS PERTAINING TO EXT.P5 E- WAY BILL.
Exhibit P8(d) TRUE COPY OF THE NOTICE UNDER SECTION 129 (3)
DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON
SEIZURE OF GOODS PERTAINING TO EXT.P5 E- WAY BILL.
Exhibit P9 TRUE COPY OF THE EXPLANATION DATED 2.6.2023,
OFFERED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT.
Exhibit P10 TRUE COPY OF THE REPLY DATED 7.6.2023 ISSUED BY
THE 3RD RESPONDENT.
Exhibit P11 TRUE COPY OF THE ORDER DATED 2.9.2022 IN WRIT
PETITION NO.6110/2020, ISSUED BY THE HON'BLE HIGH
COURT OF MADHYA PRADESH AT JABALPUR.
Exhibit P12 TRUE COPY OF THE ORDER DATED 12.1.2023 IN SPECIAL
CIVIL APPLICATION NO.17506/2022, ISSUED BY THE
HON'BLE HIGH COURT OF GUJARAT AT AHMEDABAD.
Exhibit P13 TRUE COPY OF THE ORDER DATED 13.4.2018 IN WRIT TAX
NO.637/2018, ISSUED BY THE HON'BLE HIGH COURT OF
ALLAHABAD.
Exhibit P14 TRUE COPY OF THE ORDER OF THIS HON'BLE COURT
DATED 15.6.2012 IN O.T. REV. NO.30/2012.
Exhibit P15 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT
DATED 4.12.2018 IN W.P.(C) NO.39022/2018.
