Kerala High Court
World Vision Enterprises vs State Tax Officer on 8 November, 2023
WP(C) No.38627/2022 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. 38627 OF 2022
PETITIONER:
WORLD VISION ENTERPRISES, TC 25/2736, LUKES LANE, PUTHENCHANTHAI,
THIRUVANANTHAPURAM, REPRESENTED BY ITS PARTNER RAJESHKUMAR P.
RESPONDENTS:
1. STATE TAX OFFICER, FIRST CIRCLE, SGST DEPT, 4TH FLOOR, TAX TOWER,
KARAMANA,THIRUVANANTHAPURAM, PIN - 695002
2. UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001
3. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT
SECRETARIATE,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 all further proceedings based on Ext.P4 and Ext. P4(a)
notices.
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
2.12.2022 and upon hearing the arguments of M/S.SABU C.J, S.ANIL KUMAR
(TRIVANDRUM), RAHUL A., M.RAJAGOPAL & APARNA ANIL, Advocates for the
petitioner, the court passed the following:
WP(C) No.38627/2022 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.38627/2022 3/3
APPENDIX OF WP(C) 38627/2022
Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL TAX DATED
24-06-2020 ISSUED BY THE 2ND RESPONDENT.
Exhibit P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX DATED
01-06-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX DATED
29-08-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 A COPY OF THE STATEMENT DATED 17-10-2022 IN DRC 01A
ISSUED BY THE 1ST RESPONDENT U/S. 73 (1) OF THE
CGST/SGST ACT
Exhibit P4(a) A COPY OF THE INTIMATION DATED 18-10-2022 IN FORM DRC
01A ISSUED BY THE 1ST RESPONDENT FOR THE PERIOD OF
FEBRUARY, 2020 AND MARCH 2020
Exhibit P5 THE COPY OF THE RETURN FILED FOR THE MONTH OF FEBRUARY,
2020.
Exhibit P6 THE COPY OF THE RETURN FILED FOR THE MONTH OF MARCH,
2020.
Exhibit P7 COPY OF THE INTERIM ORDER IN WP(C) NO. 10824/2022 DATED
29-03-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA.
