Citation : 2023 Latest Caselaw 11562 Ker
Judgement Date : 8 November, 2023
WP(C) No.36656/2022 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. 36656 OF 2022 (F)
PETITIONER:
MATHAI MANJOORAN, AGED 72 YEARS, M/S. MANJOORAN ALUMINIUM
INDUSTRIES, 27/ 107, IDA, CHAMPANOOR, ANGAMALY, REPRESENTED BY HIS
P.A HOLDER, CHERIAN MANJOORAN, PIN - 680308.
RESPONDENTS:
1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI -110 023.
2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM - 695 001, PIN - 695001.
3. COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX
TOWER, KILLIPALAM, KARAMANA PO., THIRUVANANTHAPURAM -695 001, PIN -
695001.
4. STATE TAX OFFICER -11 STA.TE GST DEPARTMENT, O/O. STATE GOODS AND
SERVICES TAX DEPARTMENT, ANGAMALY 683 572.
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 pursuant to ext.p7 order, 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
27.07.2023 and upon hearing the arguments of SRI.P.N.DAMODARAN NAMBOODIRI
Advocate for the petitioner and of SRI. S.MANU DSGI for R1 and of
GOVERNMENT PLEADER for R2, the court passed the following:
WP(C) No.36656/2022 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.36656/2022 3/3
APPENDIX OF WP(C) 36656/2022 (F) Exhibit P7: TRUE COPY OF THE ORDER UNDER SECTION 73 OF THE ACT ALONG WITH DRC-07 BEARING NO.32BJKPM5031MIZ4/ DRC 07/2017-18 DATED 27.10.2022 FOR THE PERIOD OF 07/2017 TO 03/2018 TO THE PETITIONER.
Publish Your Article
Campus Ambassador
Media Partner
Campus Buzz
LatestLaws.com presents: Lexidem Offline Internship Program, 2026
LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!