Kerala High Court
Shalu Vazhemadathil Abdulkhader vs The State Tax Officer on 8 November, 2023
WP(C) No.27087/2023 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. 27087 OF 2023
PETITIONER:
SHALU VAZHEMADATHIL ABDULKHADER, AGED 48 YEARS,
PROPRIETOR,VAZHEMADATHIL JEWELLERS, 790 B WARD OF IX, YMCA ROAD,
KOTTAYAM, GSTIN- 32AHAPA4561D1Z6., PIN - 686001
RESPONDENTS:
1. THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, FIRST
CIRCLE, TAX COMPLEX, NAGAMPADAM, KOTTAYAM, PIN - 686001
2. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
3. UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI.,
PIN - 110001
4. THE DEPUTY COMMISSIONER (ARREAR RECOVERY), STATE GOODS AND SERVICE
TAX DEPARTMENT, 2ND FLOOR, COLLECTORATE, KOTTAYAM., PIN - 686002
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 revenue proceedings initiated as per Exhibit P8 notice
pursuant to Ext.P7and Ext.P7(a) orders.
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
17.08.2023 and upon hearing the arguments of M/S. SABU C.J, S.ANIL KUMAR
(TRIVANDRUM) & S.ANIL KUMAR (TRIVANDRUM), Advocates for the petitioner,
the court passed the following:
WP(C) No.27087/2023 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.27087/2023 3/3
APPENDIX OF WP(C) 27087/2023
Exhibit P1 COPY OF THE NOTIFICATION NO. 46/2018-CENTRAL TAX DATED
10-09-2018 ISSUED BY THE 2ND RESPONDENT
Exhibit P2 COPY OF THE NOTIFICATION NO. 69/2018-CENTRAL TAX DATED
31.12.2018 ISSUED BY THE 2ND RESPONDENT
Exhibit P3 COPY OF THE NOTIFICATION NO. 52/2020-CENTRAL TAX DATED
24-06-2020 ISSUED BY THE 2ND RESPONDENT
Exhibit P4 COPY OF THE NOTIFICATION NO. 19/2021-CENTRAL TAX DATED
01-06-2021 ISSUED BY THE 2ND RESPONDENT
Exhibit P5 COPY OF THE NOTIFICATION NO. 33/2021-CENTRAL TAX DATED
29-08-2021 ISSUED BY THE 2ND RESPONDENT
Exhibit P6 COPY OF NOTICE DATED 22-06-2022 ISSUED BY THE 1ST
RESPONDENT DIRECTING REVERSAL OF INPUT TAX CREDIT FOR
THE PERIOD FROM JULY, 2017 TO MARCH, 2018.
Exhibit P7 COPY OF ORDER DATED 30-07-2022 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P7(a) COPY OF ORDER DATED 30-07-2022 ALONG WITH DEMAND NOTICE
IN DRC-07 ISSUED BY THE 1ST RESPONDENT.
Exhibit P8 COPY OF REVENUE RECOVERY NOTICE DATED 20-07-2023 ISSUED
BY THE 4TH RESPONDENT.
Exhibit P9 COPY OF THE INTERIM ORDER DATED 18-01-2023 ISSUED IN
WP(C) NO.1609/2023 BY THIS HON'BLE COURT.
