Kerala High Court
Unnikrishnan Gopalakrishnan vs State Tax Officer on 8 November, 2023
WP(C) No.28708/2023 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. 28708 OF 2023
PETITIONER:
UNNIKRISHNAN GOPALAKRISHNAN ,AGED 47 YEARS, PROP: HARINARAYANA
FOODS, PLAKKUDY ROAD, AMBALAPUZHA, ALAPPUZHA, PIN - 688661.
RESPONDENTS:
1. STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, 1ST
CIRCLE, ALAPPUZHA, PIN - 688001.
2. STATE TAX OFFICER (ARREAR RECOVERY), O/O. THE JOINT COMMISSIONER,
TAX PAYER SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA,
PIN - 688001.
3. COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, 9TH
FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM, PIN - 695002.
4. STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001.
5. UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI ,
PIN - 110001.
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 put on hold all further
proceedings pursuant to Exts-P1 & P2 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
25/08/2023 and upon hearing the arguments of M/S.K.N.SREEKUMARAN,
P.J.ANILKUMAR & N.SANTHOSHKUMAR, Advocates for the petitioner, the court
passed the following:
WP(C) No.28708/2023 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.28708/2023 3/3
APPENDIX OF WP(C) 28708/2023
Exhibit-P1 TRUE COPY OF PROCEEDINGS/ORDER NO.32BNKPG3080J1Z3/
2017-18 DATED 30..9..2022 ALONG WITH FORM DRC-07 U/S 73
OF THE GST ACT ISSUED BY THE 1ST RESPONDENT.
Exhibit -P2 TRUE COPY OF THE ARREAR NOTICE 32BNKPG3080J1Z3/ 2017-18
DATED 02..08..2023 BY THE 3RD RESPONDENT ISSUED BY THE
2ND RESPONDENT.
Exhibit -P3 TRUE COPY OF THE ORDER DATED 13..6..2023 IN W.P.(C)
40251/2022 OF THIS HON'BLE COURT.
