Kerala High Court
The Tea Leaf Of Life vs State Tax Officer on 8 November, 2023
WP(C) No.21762/2023 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. 21762 OF 2023
PETITIONER:
THE TEA LEAF OF LIFE, G.N IYYER ROAD, WILLINGTON ISLAND, ERNAKULAM,
REPRESENTED BY ITS MANAGING PARTNER SRI. KANT K JAMES, PIN - 682003
RESPONDENTS:
1. STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, SGST DEPT.,
SECOND CIRCLE, BAZAR ROAD, MATTANCHERRY, PIN - 682002
2. DEPUTY COMMISSIONER (ARREAR RECOVERY), OFFICE OF THE JOINT
COMMISSIONER, TAX PAYER SERVICES, ERNAKULAM, SGST DEPT., PERUMANOOR
P.O, THEVARA, PIN - 678001
3. UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS
CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN -
110001
5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY OF TAXES,
THIRUVANANTHAPURAM, PIN - 695001
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 the collection of the demand as per Ext.P1, Ext.P2 orders
and Ext.P3 & P3(a) notices and also a direction to keep further
proceedings pursuant to Ext.P1, Ext.P2 orders and Ext.P3 & P3(a) notices
in abeyance.
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
05/07/2023 and upon hearing the arguments of M/S K.S.HARIHARAN NAIR,
DHEERAJ SASIDHARAN, HARIMA HARIHARAN, G.REMADEVI & RAJATH R NATH,
Advocates for the petitioner,SRI. SUNIL.J., Advocate for R3 and of
SRI.DENNIS VARGHESE, Advocate for R4, the court passed the following:
WP(C) No.21762/2023 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,
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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.21762/2023 3/3
APPENDIX OF WP(C) 21762/2023
Exhibit P1 COPY OF THE ORDER DATED 27-06-2022 ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18
Exhibit P2 COPY OF THE ORDER DATED 04-08-2022 ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18
Exhibit P3 COPY OF THE REVENUE RECOVERY NOTICE DATED 18-05-2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P3(a) COPY OF THE REVENUE RECOVERY NOTICE DATED 18-05-2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P4 COPY OF THE RECTIFICATION PETITION DATED 27-06-2023
SUBMITTED BY THE PETITIONER
Exhibit P5 COPY OF THE INTERIM ORDER IN WP© NO. 16985/2023 DATED
29-05-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA
