Citation : 2023 Latest Caselaw 11552 Ker
Judgement Date : 8 November, 2023
WP(C) No.19459/2023 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. 19459 OF 2023
PETITIONER:
PULIMANTHODI SAIDALI HAJI P.T., AGED 81 YEARS, PROPRIETOR, M/S. P T
STORES, 16/297 A,B,C, THOOTHA, MALAPPURAM, PIN - 679357
RESPONDENTS:
1. THE DEPUTY COMMISSIONER OF STATE TAX STATE GODOS & SERVICES TAX
DEPARTMENT, MALAPPURAM AT MANJERI, PIN - 676121
2. UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
110001
3. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH
BLOCK,NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN -
110001
4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPT., GOVT. SECRETERIAT, THIRUVANANTHAPURAM, PIN - 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 all further proceedings pursuant to Ext. P2 order issued
by the 1st 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
14/08/2023 and upon hearing the arguments of M/S.HARISANKAR V. MENON,
MEERA V.MENON, R.SREEJITH, K.KRISHNA & PARVATHY MENON, Advocates for the
petitioner, the court passed the following:
WP(C) No.19459/2023 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.19459/2023 3/3
APPENDIX OF WP(C) 19459/2023 Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
03-01-2022 Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.
03-02-2022 Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022
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