Kerala High Court
Sunny Jacob (Proprietor) vs Union Of India on 8 November, 2023
WP(C) No.24213/2023 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. 24213 OF 2023
PETITIONER:
SUNNY JACOB (PROPRIETOR), AGED 52 YEARS, M/S.NOBLE AUTO INSTRUMENTS,
KANJANI ROAD, THRISSUR, PIN - 680004.
RESPONDENTS:
1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023.
2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001.
3. COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX
TOWER, KILLIPALAM, KARAMANA.P.O, THIRUVANANTHAPURAM, PIN - 695001.
4. DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES
DEPARTMENT, SPECIAL CIRCLE, POOTHOLE, THRISSUR, PIN - 680004.
5. STATE TAX OFFICER, STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE,
THRISSUR CITY, POOTHOLE, THRISSUR, PIN - 680004.
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.P5 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
25/07/2023 and upon hearing the arguments of M/S.HRITHWIK D. NAMBOOTHIRI &
P.N.DAMODARAN NAMBOODIRI, Advocates for the petitioner, the court passed
the following:
WP(C) No.24213/2023 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.24213/2023 3/3
APPENDIX OF WP(C) 24213/2023
Exhibit - P1 TRUE COPY OF THE NOTICE IN ASMT-10 REFERENCE
32AEMPJ6862P1ZU DATED 22.06.2020 IS ISSUED BY THE 4TH
RESPONDENT.
Exhibit - P2 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.32AEMPJ6862P1ZU/2017-18 DATED 07.07.2021 UNDER
SECTION 73 OF THE KGST/CGST ACT ISSUED BY THE 4TH
RESPONDENT .
Exhibit - P3 TRUE COPY OF THE REMAINDER NOTICE-1 NO.ZD320523007424X
DATED 12.05.2023 ISSUED BY THE 5TH RESPONDENT .
Exhibit - P4 TRUE COPY OF THE REMAINDER NOTICE-2 NO. ZD320623007830U
DATED 10.06.2023 ISSUED BY THE 5TH RESPONDENT .
Exhibit - P5 TRUE COPY OF THE ORDER UNDER SECTION 73(1) OF THE ACT
ALONG WITH DRC-07 BEARING REF. NO.ZD320723010683Q DATED
19.07.2023 FOR THE PERIOD OF 07/2017 TO 03/2018 TO THE
PETITIONER.
Exhibit - P6 TRUE COPY OF THE CIRCULAR BEARING NO.123/42/2019-GST
DATED 11.11.2019, ISSUED BY THE MINISTRY OF FINANCE,
GOVERNMENT OF INDIA.
Exhibit - P7 TRUE COPY OF CIRCULAR NO.122/41/ 2019 -GST DATED
05-11-2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES
AND CUSTOMS.
Exhibit - P8 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED 04.08.2020
ISSUED BY COMMISSIONER OF STATE TAX.
Exhibit - P9 TRUE COPY OF THE PRESS RELEASE DATED 04.05.2018, ISSUED
BY THE CBIC.
Exhibit - P10 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018, ISSUED
BY THE CBIC.
Exhibit - P11 TRUE COPY OF THE INTERIM ORDER IN W.P.(C).NO.22830/2023
DATED 20.07.2023.
