Sajithkumar Prabhakaran vs The State Tax Officer
2023 Latest Caselaw 11573 Ker

WP(C) No.1604/2023                        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. 1604 OF 2023
   PETITIONER:

          SAJITHKUMAR PRABHAKARAN, AGED 53 YEARS, SAJITHKUMAR PRABHAKARAN,
          PROPRIETOR, SUN SYSTEMS, 27/490, TALUK OFFICE, CHINNAKKADA, KOLLAM,
          PIN - 691001.

   RESPONDENTS:

      1. THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, WORKS
         CONTRACT, ASRAMOM, KOLLAM, PIN - 691002.
      2. UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
         MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI, PIN
         - 110001.
      3. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS
         CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI, PIN - 110001.
      4. STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
         SECRETARIAT, 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 recovery of the demand created as per Ext.P6 order
   pending disposal of this writ petition.
        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
   18.01.2023 and upon hearing the arguments of M/S. RAHUL A., S.ANIL KUMAR
   (TRIVANDRUM), SABU C.J, M.RAJAGOPAL, APARNA ANIL, S.SHAINA & KIROSH RAJAN
   PONNAMBIL, Advocates for the petitioner, the court passed the following:
 WP(C) No.1604/2023                       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.1604/2023                 3/3

                      APPENDIX OF WP(C) 1604/2023
Exhibit P1           A COPY OF THE NOTICE DATED 15-12-2020 ISSUED BY THE 1ST

RESPONDENT IN FORM GST DRC-01A Exhibit P2 A COPY OF THE REPLY TO EXT-P1 DATED 19-01-2021 FILED BY THE PETITIONER.

Exhibit P3 A COPY OF THE SHOW CAUSE NOTICE DATED 14-07-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P4 A COPY OF THE SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01 DATED 14-07-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P5 COPY OF THE REPLY DATED TO EXT. P3 & P4 SHOW- CAUSE NOTICES,FILED BY THE PETITIONER, DATED 02-09-2022 Exhibit P6 A COPY OF THE ORDER DATED 19-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P7 COPY OF THE INTERIM ORDER IN WP(C) NO. 7057/2022 DATED 03-03-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA