Padmakumar.G, Proprietor vs The Assistant Commissioner (Wc)
2023 Latest Caselaw 11559 Ker

WP(C) No.22444/2023                        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. 22444 OF 2023

   PETITIONER:

          PADMAKUMAR.G, PROPRIETOR, AGED 47 YEARS, LAKSHMI CONSTRUCTION,
          PADMALAYAM, PALLARIMANGALAM, MAVELIKKARA, ALAPPUZHA , PIN - 690107.

   RESPONDENTS:

      1. THE ASSISTANT COMMISSIONER (WC), KSGST DEPARTMENT, BSNL BHAVAN, HEAD
         POST OFFICE ROAD, ALAPPUZHA, PIN - 688001.
      2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
         SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001.
      3. STATE TAX OFFICER (ARREAR RECOVERY), O/O THE JOINT COMMISSIONER,
         KSGST DEPARTMENT, BSNL BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN
         - 688001.
      4. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
         DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023.


        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 to recover the amount pursuant to
   Exbt-P7 notice provisionally, pending disposal of this Writ Petition, in
   the interest of justice.


        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
   13/07/2023 and upon hearing the arguments of SRI.V.DEVANANDA NARASIMHAM,
   Advocate for the petitioner & SRI.PRAVEEN K.V., Advocate for R4, the court
   passed the following:
 WP(C) No.22444/2023                      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.22444/2023                 3/3

                       APPENDIX OF WP(C) 22444/2023
Exhibit-P1            TRUE COPY OF THE ASMT-10 NOTICE DATED 23-11-20 ISSUED

U/S 61 OF THE GST ACTS FOR THE YEAR 2017-18 BY 1ST RESPONDENT ON THE PETITIONER.

Exhibit-P2 TRUE COPY OF THE REPLY DATED 23-12-2020 AGAINST EXBT-P1 SHOW CAUSE NOTICE FOR THE YEAR 2017-18 FILED BY THE PETITIONER THROUGH GSTN WEBSITE BEFORE 1ST RESPONDENT. Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 29-07-2021 ISSUED U/S 73(1) OF GST ACTS FOR THE YEAR 2017-18 BY 1ST RESPONDENT TO THE PETITIONER.

Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 16-02-2022 PASSED U/S 73 OF THE GST ACTS, 2017 DEMANDING TAX, INTEREST AND PENALTY IN FORM GST DRC-07 BY 1ST RESPONDENT FOR THE YEAR 2017-18.

Exhibit-P5 TRUE COPY OF NOTIFICATION NO.49/2019-CENTRAL TAX DATED 09-10-2019 ISSUED BY THE 4TH RESPONDENT U/S 164 OF THE CGST ACT.

Exhibit-P6 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.18991 OF 2023 DATED 15-06-2023.

Exhibit-P7 TRUE COPY OF THE ARREAR NOTICE DATED 09-06-2023 DEMANDING TAX, INTEREST AND PENALTY LEVIED FOR THE YEAR 2017-18 BY 3RD RESPONDENT.