Kerala High Court
Thonganal Trading Company vs The State Tax Officer on 8 November, 2023
WP(C) No.7500/2022 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. 7500 OF 2022
PETITIONER:
THONGANAL TRADING COMPANY , IX/1487, THONGANAL BUILDING, KAVUMKARA,
MUVATTUPUZHA, ERNAKULAM, KERALA, 686 673, REPRESENTED BY ITS
PROPRIETOR SRI. T.M. SUNEER (9847990022)
RESPONDENTS:
1. THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI
CIVIL STATION, KOTHAMANGALAM- 686 691.
2. UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110 001.
3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS
CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110 001.
4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM-695 001
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. P3, P3 (a) orders and P3 (b)
demand/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
08/03/2022 and upon hearing the arguments of M/S. AJI V.DEV, ALAN
PRIYADARSHI DEV & M.G.SHAJI, Advocates for the petitioner and of SRI.
JUSTUS S., Central Government Counsel for R2, the court passed the
following:
WP(C) No.7500/2022 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.7500/2022 3/3
APPENDIX OF WP(C) 7500/2022
Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED FOR 2017-18
DATED 06.07.2021.
Exhibit P2 A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED
31.07.2021.
Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S. 73 OF
THE GST ACTS DATED 14.02.2022.
Exhibit P3(a) A TRUE COPY OF THE PROCEEDINGS ISSUED DATED 14.02.2022.
Exhibit P3(b) A TRUE COPY OF THE NOTICE OF DEMAND/RECOVERY IN FORM
GST DRC 07 DATED 14.02.2022.
