Kerala High Court
Keerippattu Traders vs The Deputy Commissioner on 8 November, 2023
WP(C) No.1405/2023 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. 1405 OF 2023
PETITIONER:
KEERIPPATTU TRADERS, KEERIPPATTU BUILDING, VAZHITHALA P.O,
KOOTHATTUKULAM ROAD, IDUKKI, KERALA, REPRESENTED BY ITS PROPRIETRESS
SMT. K.K. RAJAMMA, PIN - 685583.
RESPONDENTS:
1. THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES, TAX DEPARTMENT,
SPECIAL CIRCLE, MINI CIVIL STATION, THODUPUZHA, IDUKKI, PIN -
685608.
2. THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX
DEPARTMENT, SPECIAL CIRCLE, MINI CIVIL STATION, THODUPUZHA, IDUKKI,
PIN - 685608.
3. UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001.
4. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS
CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN -
110001.
5. THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT
SECRETARIAT, 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 direct the first respondent to keep further action including
recovery proceedings in pursuance of Ext.P.1 proceedings and P.1(A) order
passed and issued along with Ext.p.1(B) summery of the order/recovery
notice in abeyance till disposal of this 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
16.01.2023 and upon hearing the arguments of M/S. AJI V.DEV, ALAN
PRIYADARSHI DEV & S.SAJEEVAN Advocates for the petitioner the court passed
the following:
WP(C) No.1405/2023 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.1405/2023 3/3
APPENDIX OF WP(C) 1405/2023
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73 OF THE GST
ACTS FOR 2017-18 DATED: 31.01.2022
Exhibit P1(a) TRUE COPY OF THE ORDER U/S. 73 OF THE GST ACTS FOR
2017-18 DATED: 01.02.2022
Exhibit P1(b) TRUE COPY OF THE SUMMERY OF THE ORDER/RECOVERY NOTICE
ISSUED IN FORM GST DRC-07 FOR 2017-18 DATED:01-02-2022
