S. Vijayan vs Commissioner Of State Goods And Service ...
2024 Latest Caselaw 10187 Ker

Kerala High Court

S. Vijayan vs Commissioner Of State Goods And Service ... on 5 April, 2024

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
            THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                     &
                 THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
           Friday, the 5th day of April 2024 / 16th Chaithra, 1946
                              WA NO. 477 OF 2024
 (ARISING FROM JUDGMENT DATED 26.02.2024 IN WP(C) 3661/2022 OF THIS COURT)
APPELLANT(S)/PETITIONER:

     S. VIJAYAN,AGED 61 YEARS,PROPRIETOR,POOJA CASHEW
     FACTORY,ANTHICHIRA,THUVAYOOR NORTH, MANAKKALA P.O,ADOOR,PIN-691551.

BY.ADV.SRI.SERGI JOSEPH THOMAS

RESPONDENT(S)/RESPONDENTS:

  1. COMMISSIONER OF STATE GOODS AND SERVICE TAXES DEPARTMENT, TAX
     TOWERS, KARAMANA, THIRUVANANTHAPURAM,PIN-695002.
  2. THE ASSISTANT COMMISSIONER(ASSESSMENT),SPECIAL CIRCLE,SATTE GOODS
     AND SERVICE TAXES DEPARTMENT,KOLLAM,PIN-691002,NOW RE-DESIGNATED AS
     DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND
     SERVICE TAXES DEPARTMENT,KOLLAM,PIN-691002.
  3. THE DEPUTY TAHSILDAR(RR),TALUK OFFICE,ADOOR,PIN-601623.
  4. THE VILLAGE OFFICER,ERATHU VILLAGE,ADOOR,PIN-691551.


     Prayer for interim relief in the Writ Appeal stating that in the
circumstances stated in the appeal memorandum, the High Court be pleased
to stay all further proceedings pursuant to Exts.P6 to P6 (H)RR notices,
pending disposal of the writ appeal, in the interest of justice.


     This Writ Appeal coming on for orders on 05.04.2024, upon perusing
the appeal memorandum, the court passed the following:
                  DR. A.K.JAYASANKARAN NAMBIAR
                                                &
                            SYAM KUMAR V.M, JJ.
                  ---------------------------------------------------------
                              W.A. No.477 of 2024
                  ---------------------------------------------------------
                    Dated this the 5th day of April, 2024


                                        ORDER

Dr. A.K.Jayasankaran Nambiar, J.

Issue notice before admission to the respondents. The learned

Government Pleader takes notice for the respondents.

Post on 09.04.2024. By which time, the learned Government Pleader

shall get instructions as to how the amount of Rs.5,00,000/-, which was due

to the petitioner has been adjusted by way of crediting to the petitioner's

account as recorded in paragraph 5 of the impugned judgment. The

respondents shall also indicate as to when the adjustment of Rs.5,00,000/-

referred to above was effected.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE

smm