Vasantha Gourikutty vs The Deputy Commissioner
2023 Latest Caselaw 11530 Ker

WP(C) No.5879/2022                        1/3

                        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
                     THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
           Wednesday, the 8th day of November 2023 / 17th Karthika, 1945
                               WP(C) NO. 5879 OF 2022
   PETITIONER:

          VASANTHA GOURIKUTTY, AGED 68 YEARS,   PROPRIETRIX M/S. LEKSHMI
          AGENCIES, KUNDARA, KOLLAM 691 501.

   RESPONDENTS:

      1. THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, STATE GST DEPARTMENT, GST
         COMPLEX, ASHRAMAM, KOLLAM DISTRICT-691 002.
      2. UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
         FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI 110001.
      3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH
         BLOCK, NEW DELHI- 110 001, REPRESENTED BY PRINCIPAL COMMISSIONER
         (GST).
      4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
         DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001.


        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 (i) all further proceedings pursuant to Ext P3 show cause
   notice issued by the 1st respondent and,(ii) the implementation of Section
   16 (2) (c) and Ext.P4 Notification to the Extent it inserts Sub-rule 36 of
   the CGST Rules, till final disposal of this Writ Petition (Civil).


        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S HARISANKAR V. MENON, MEERA V.MENON, R.SREEJITH & K.KRISHNA Advocates
   for the petitioner, GOVERNMENT PLEADER (B/O) for R1 & R4,
   SRI.P.R.SREEJITH, SC, for R2 & R3, the court passed the following:
 WP(C) No.5879/2022                       2/3

                             DINESH KUMAR SINGH, J.
                      ------------------------------------
                 WP(C) Nos.31559 & 32556 of 2019, 14654, 25891, 28467
             & 28542 of 2020, 12309, 12594, 15407, 17290, 26515 of 2021,
         1601, 2276,2446, 5360, 5879, 5995, 6763, 7057, 7448, 7500, 8070,
           10859, 10868, 10907, 11736, 13441, 13904, 15104, 15126, 16416,
           17278, 17281, 17284, 17306, 18947, 18958, 19115, 20511, 20847,
           20934, 21477, 21545, 21764, 22101, 22106, 22204,22224, 22331,
           22788, 23471, 23749, 23892, 24243, 24327, 25600, 25940, 27854,
           28241, 28324, 29479, 30146, 30416, 30444, 30578, 30688, 31001,
           31050, 31096, 31219, 31354, 31504, 31510, 31530, 31964, 31980,
           32005, 32054, 32057, 32441, 32692, 32801, 32834, 32854, 33238,
           33408, 33630, 33848, 33879, 33965, 34073, 34128, 35272, 35416,
           35460, 35474, 35644, 35887, 35888, 35907, 36011, 36027, 36292,
           36362, 36612, 36621, 36637, 36656, 36669, 36670, 36915, 36927,
           36972, 37302, 37841, 37910, 37941, 38627, 38708, 38846, 38964,
           39102, 39103, 39298, 40251, 40402, 40506, 41052, 41158, 41243,
           41266, 41280, 41302, 41405, 41571, 41702, 41705, 41847, 41855,
          41883, 41928, 41953, 41960, 42012, 42044, 42297, 42298, 42456 &
            42681 of 2022, 155, 201, 223, 1048, 1405, 1604, 2042, 2469,
             3489, 4088, 4363, 5641, 6882, 15524, 15553, 16237, 16479,
          16873, 16879, 17724, 17801, 18379, 18870, 19156, 19181, 19459,
             19774,    20441, 20559, 20704, 21074, 21305, 21447, 21547,
          21742, 21762, 21811, 21850, 21921, 21941, 22164, 22364, 22444,
          22550, 22677, 22814, 22830, 22956, 23445, 23490, 23709, 24070,
         24145, 24213, 24306, 24677, 24686, 24826, 24836, 24975, 25030,
           25141, 25234, 25434, 25473, 25475, 25562, 25564, 25772, 25875,
           25971, 26032, 26227, 26555, 26656, 26696, 26848, 26875, 27028,
          27087, 27122, 27366, 27416, 27441, 27491, 27571, 27767, 27807,
           27893, 28096, 28177, 28406, 28478, 28479, 28492, 28494, 28522,
          28689, 28708, 28764, 28842, 28874, 28881, 29307, 29699, 29705,
           30322, 30451, 30770, 31408, 31536, 32743, 33251, 33275, 33295,
           33317, 33343, 33353, 33372, 33377, 33865, 33979, 34356, 34563,
          35117, 35783, 36349, 36501, 36644, 37004, 37011, 37039 of 2023
                                          and
                       R.P.No.1031/2023 in WP(C) No.29769/2023,
                      -------------------------------------
                     Dated this the 8th day of November, 2023

                                      O R D E R

Heard the arguments of all sides. Judgment

reserved.

Learned counsel for all the parties are

directed to file their written synopsis within ten

days.

Sd/-

DINESH KUMAR SINGH JUDGE jg WP(C) No.5879/2022 3/3

APPENDIX OF WP(C) 5879/2022 Exhibit P3 COPY OF SHOW CASE NOTICE ISSUED BY THE 1ST RESPONDENT. Exhibit P4 COPY OF NOTIFICATION NO. 49/2019-CENTRAL TAX.