Kerala High Court
Vijayan Sudha @ Sudha Vijayan vs State Tax Officer on 8 November, 2023
WP(C) No.23490/2023 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. 23490 OF 2023
PETITIONER:
VIJAYAN SUDHA @ SUDHA VIJAYAN, AGED 62 YEARS, PROPRIETRIX, M/S.SUDHA
MEDICALS, KUMARAPURAM P.O., ALAPPUZHA DISTRICT, PIN - 690548.
RESPONDENTS:
1. STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, OFFICE OF
THE STATE TAX OFFICER, 6TH FLOOR, REVENUE TOWER, HARIPAD, PIN -
690514.
2. JOINT COMMISSIONER APPEALS II, STATE GOODS & SERVICE TAX DEPARTMENT,
TAX COMPLEX, ASRAAMAM, KOLLAM, PIN - 691002.
3. UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
110001.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH
BLOCK, NEW DELHI - 110 001, REPRESENTED BY PRINCIPAL COMMISSIONER
(GST), PIN - 110001.
5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001.
6. STATE TAX OFFICER, (ARREAR RECOVERY) OFFICE OF JOINT COMMISSIONER,
TAX PAYER SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA,
PIN - 688001.
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 further proceedings including recovery proceedings
pursuant to Ext P1 Order issued by the 1st respondent and Ext. P2 Notice
issued by the 2nd respondent, till final disposal of this 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
20/07/2023 and upon hearing the arguments of SRI.A.KRISHNAN, Advocates for
the petitioner, GOVERNMENT PLEADER for R1 and SMT.M.SHAJNA, Advocate for
R3, the court passed the following:
WP(C) No.23490/2023 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.23490/2023 3/3
APPENDIX OF WP(C) 23490/2023
Exhibit P1 TRUE COPY OF THE ORDER DATED
25.2.2022,NO.11/STO-1/SEC-73/32BITPS4582BIZO/17-18
Exhibit P2 TRUE COPY OF THE NOTICE DATED 9.06.2023
NO.32BITPS4582BIZO/17-18 ISSUED BY R6
Exhibit P3 TRUE COPY OF THE ORDER DATED 21.11.2022 IN WP(C)
NO.36054/2022 OF THIS HONOURABLE COURT
