Kerala High Court
Suresh Thazhathuparampil ... vs State Tax Officer on 8 November, 2023
WP(C) No.21447/2023 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. 21447 OF 2023
PETITIONER:
SURESH THAZHATHUPARAMPIL THANKAPPAN, AGED 53 YEARS, PROPRIETOR,
THAZHATHUPARAMPIL AGENCIES, PRAKASH, THANKAMANI, IDUKKI, PIN -
685515
RESPONDENTs:
1. STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, KERALA STATE
GOODS & SERVICES TAX DEPARTMENT, GROUND FLOOR, TAX COMPLEX,
PALLIKKAVALA, KATTAPPANA SOUTH P.O., IDUKKI, PIN-685515
2. STATE TAX OFFICER (ARREAR RECOVERY, TAX PAYER SERVICES, KERALA STATE
GOODS & SERVICES TAX DEPARTMENT, KATTAPPANA SOUTH P.O., IDUKKI, PIN
- 685515
3. THE COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, COCHIN COMMISSIONERATE, CR BUILDING, I.S.
PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI,PIN - 682018
4. STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES),
ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK,
SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001
5. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY
OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
110001
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 all recovery steps against the petitioner in pursuance to
Ext. P3 order issued by the 1st respondent and Ext.P4 - notice issued by
the 2nd respondent pending disposal of the writ petition (civil).
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
04/07/2023 and upon hearing the arguments of M/S K.I.MAYANKUTTY MATHER,
S.PARVATHI & KALLIYANI KRISHNA B., Advocates for the
petitioner, GOVERNMENT PLEADER for R1 & R2, SRI. DENNIS VARGHESE, Advocate
for R3 and of SRI.NAVANEETH.N.NATH, Advocates for R5, the court passed the
following:
WP(C) No.21447/2023 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.21447/2023 3/3
APPENDIX OF WP(C) 21447/2023
Exhibit P1 TRUE COPY OF THE NOTICE DATED 27.10.2020 ISSUED BY THE
STATE TAX OFFICER 1(WC), KATTAPPANA
Exhibit P2 TRUE COPY OF THIS NOTICE DATED 5.2.2022 ISSUED BY THE
1ST RESPONDENT
Exhibit P3 TRUE COPY OF THIS ORDER ISSUED BY THE 1ST RESPONDENT
DATED 21.3.2022
Exhibit P4 TRUE COPY OF THE NOTICE DATED 28.4.2023 ISSUED BY THE
2ND RESPONDENT
Exhibit P5 TRUE COPY OF THE RECONCILIATION STATEMENT ALONG WITH
ITS ANNEXURES
Exhibit P6 TRUE COPY OF THIS ORDER DATED 14.6.2023 IN W.P.(C) NO.
19181/2023 OF THIS HON'BLE COURT
Exhibit P7 TRUE COPY OF THE CIRCULAR NO. 183/15/2022-GST DATED
27.12.2022 ISSUED BY THE 5TH RESPONDENT
