M/S V.R Constructions vs The State Tax Officer (Works ...
2023 Latest Caselaw 11571 Ker

WP(C) No.15553/2023                        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. 15553 OF 2023
   PETITIONER:

          M/S V.R CONSTRUCTIONS, 47/288, C-12, SHAKKAZ ARCADE,GOOD SHED ROAD,
          THALASSERY, KANNUR, KERALA- 670101, REPRESENTED BY ITS MANAGING
          PARTNER RAMESHAN. K, AGED 52 YEARS,S/O SANKARAN, NOW RESIDING AT
          VILLA NO.38, HEERA VAASTHU HILLS, ALATHARA ROAD, SREEKARAYAM P.O,
          NEAR COLLEGE OF ENGINEERING, TRIVANDRUM, PIN - 695017

   RESPONDENTS:

      1. THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT,
         THAVAKKARA P.O, KANNUR, KERALA- PIN - 670002
      2. CENTRAL BOARD OF INDIRECT TAXES GST POLICY WING, NORTH BLOCK NEW
         DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER, PIN - 110001
      3. STATE OF KERALA, TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM,
         REPRESENTED BY SECRETARY TO GOVERNMENT, 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 proceedings in pursuant to Ext P2 order issued by the
   1st respondent, dated 29.12.2022, pending disposal of the WP(C) and render
   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
   12.05.2023 and upon hearing the arguments of M/S. P.T.SHEEJISH & DIVYA
   RAVINDRAN, Advocates for the petitioner, GOVERNMENT PLEADER for R1, the
   court passed the following:
 WP(C) No.15553/2023                      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.15553/2023                 3/3

APPENDIX OF WP(C) 15553/2023 Exhibit P1 THE TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE SHOW CAUSE NOTICE Exhibit P2 THE TRUE COPY OF THE PROCEEDINGS ISSUED BY THE 1ST RESPONDENT U/S 73 R.W.R 142 OF THE KGST/CGST ACT DATED 29.12.2022 IN ORDER NO- 73-62/ 32AALGFV6169D1Z6/2017-18 Exhibit P3 THE TRUE COPIES OF THE RETURNS FOR THE PERIOD OF JANUARY, FEBRUARY AND MARCH 2018 FILED BY THE PETITIONER Exhibit P4 THE TRUE COPY OF A CIRCULAR NO.183/15/2022-GST DATED 27.12.2022 ISSUED BY THE DEPARTMENT Exhibit P5 THE TRUE COPY OF THE INTERIM ORDER DATED 03.04.2023 OBTAINED IN W.P(C) NO. 10481/2023 PASSED BY THIS HON'BLE COURT