Biju Sebastian, Proprietor vs State Tax Officer
2023 Latest Caselaw 11537 Ker

WP(C) No.21305/2023                        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. 21305 OF 2023

   PETITIONER:

          BIJU SEBASTIAN, PROPRIETOR, M/S SLEEP STYLE, XVI/324A, THEKKATH
          ARCADE NH ROAD, KARUKUTTY, ANGAMALY-683576, REPRESENTED BY VISHNU R
          PILLAI, POWER OF ATTORNEY HOLDER

   RESPONDENTS:

      1. STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, ANGAMALY,
         ERNAKULAM, PIN-683572
      2. UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
         DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001
      3. STATE OF KERALA, REPRESENTED BY THE COMMISSIONER OF STATE TAX, TAX
         TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002
      4. PRINCIPAL CHIEF COMMISSIONER OF CGST & CENTRAL EXCISE, OFFICE OF THE
         CHIEF COMMISSIONER, CENTRAL REVENUE BUILDING, I S PRESS ROAD, KOCHI,
         PIN - 682018
      5. DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY), TAX PAYER
         SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION,
         ALUVA, PIN - 683101


        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 direct the respondents to keep in abeyance all recovery
   proceedings pursuant to Exhibit-P2 order and demand, pending disposal of
   the writ petition.


        This petition again coming on for orders upon perusing the petition
   and the affidavit filed in support of WP(C) and this Court's order dated
   03/07/2023 and upon hearing the arguments of M/S P.S.SOMAN & T.RADHAMONY
   Advocates for the petitioners, SRI.VISHNU PRADEEP, Advocate for R2 and of
   SRI.DENNIS VARGHESE, Advocates for R4, the court passed the following:
 WP(C) No.21305/2023                      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.21305/2023                 3/3

APPENDIX OF WP(C) 21305/2023 Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE NO.

32AYRPB1659F21ZK DATED 06-11-2019 ISSUED TO THE PETITIONER Exhibit P2 TRUE COPY OF THE ORDER NO. 32AYRPB1659F1ZK/2017-18 ALONG WITH DEMAND IN GST DRC-07 ISSUED BY THE 1ST RESPONDENT DATED 22-10-2022 Exhibit P3 TRUE COPY OF THE PRESS RELEASE ISSUED BY THE CBIC DATED 04-05-2018.

Exhibit P4 COPY OF THE INTERIM ORDER PASSED BY THIS COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022 Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.

B3/ANGAMALY/32AYRPB1659F1ZK/2023-24 DATED 08-06-2023 ISSUED BY THE 5TH RESPONDENT