Kerala High Court
K.S. Stores vs The State Tax Officer on 8 November, 2023
WP(C) No.22814/2023 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. 22814 OF 2023
PETITIONER:
K.S.STORES, NEAR VILLAGE OFFICE, A.M. ROAD, PERUMBAVOOR, ERNAKULAM
DISTRICT, PIN 683542, REPRESENTED BY ITS SOLE
PROPRIETOR, KUTTIKKATHOTTATHIL SALIM.K.A., AGED 53, S/O.ALIYAR,
RESIDING AT KUTTIKKATHOTTATHIL, MUDICAL.P.O., PERUMBAVOOR, ERNAKULAM
DISTRICT, PIN-683547.
RESPONDENTS:
1. THE STATE TAX OFFICER, 1ST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR,
ERNAKULAM DISTRICT,PIN - 683542.
2. DEPUTY COMMISSIONER, ARREAR RECOVERY, STATE GOODS & SERVICE TAX
DEPARTMENT, MINI CIVIL STATION, ALUVA, ERNAKULAM DISTRICT, PIN -
683101.
3. COMMISSIONER OF STATE GOODS AND 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.
6. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS
CHAIRMAN, 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 stay all further proceedings pursuant to Exhibits-P5, P6 and
P7, during the pendency of the above Writ Petition to meet the ends 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
13/07/2023 and upon hearing the arguments of SRI.P.M.POULOSE, Advocate for
the petitioner, SRI.M.JAYAKRISHNAN VAZHOOR, Advocate for R5 &
SRI.A.K.PREETHA A.K., Advocate for R6, the court passed the following:
WP(C) No.22814/2023 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.22814/2023 3/3
APPENDIX OF WP(C) 22814/2023
Exhibit P1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 DATED
24.7.2020 ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 19.11.2021 SENT BY THE
PETITIONER TO THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF REPLY DATED 31.12.2021 SENT BY THE
PETITIONER TO THE 1ST RESPONDENT
Exhibit P4 TRUE COPY OF THE SAID SHOW CAUSE NOTICE DATED 2.2.2022
ISSUED BY 1ST RESPONDENT TO THE PETITIONER HAVING
REFERENCE NO.32FFXPS7275N1Z6/2017-18
Exhibit P5 TRUE COPY OF THE SAID ASSESSMENT ORDER
NO.32FFXPS7275NIZ6/DRC-07/2017-18 DATED 31.5.2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P6 TRUE COPY OF THE SAID DEMAND NOTICE DATED 1.6.2022 IN
FORM GST DRC-07 ISSUED BY 1ST RESPONDENT TO THE
PETITIONER HAVING REFERENCE NO.ZD3206222000644Y
Exhibit P7 TRUE COPY OF THE RECOVERY NOTICE NO.32FFXPS7275NIZ6
DATED 1.6.2023 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 11.11.2022 IN
W.P.(C) NO.32054/2022 OF THE HON'BLE HIGH COURT OF
KERALA
