Kerala High Court
Gayathri. J.A vs The Intelligence Officer, ... on 5 April, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
WP(C) NO. 7952 OF 2024
PETITIONERs:
1 CENTRE C EDTECH PRIVATE LIMITED,
6TH FLOOR, TC NO.81/1646, AXIS TOWER, SS KOVIL ROAD,
THAMPANOOR, THIRUVANANTHAPURAM, KERALA , REPRESENTED BY
ITS DIRECTOR, DHANYA V.S, PIN - 695001
2 DHANYA V.S,
AGED 36 YEARS
J.V HOUSE, NJANAPRAKASAM ROAD, PERUKAVU. P.O, PEYAD,
THIRUVANANTHAPURAM, PIN - 695573
BY ADVS.
ANIL D. NAIR
TELMA RAJU
ADITYA UNNIKRISHNAN
RESPONDENTS:
1 THE INTELLIGENCE OFFICER,
OFFIINTELLIGENCE UNIT, STATE GOODS AND SERVICE TAX
DEPARTMENT, KERALA, THIRUVANANTHAPURAM, PIN - 695018
2 THE INTELLIGENCE OFFICER,
PATHANAMTHITTA UNIT, MINI CIVIL STATION, GST
DEPARTMENT, PATHANAMTHITTA, PIN - 689645
Ms.RESHMITA RAMACHANDRAN - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.04.2024, ALONG WITH WP(C).7967/2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC Nos. 7952 & 7967 of 2024
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
WP(C) NO. 7967 OF 2024
PETITIONER:
GAYATHRI. J.A,
AGED 33 YEARS
TC.3/444-1, KRISHNA, RESHMI NAGAR RNRA-62,
KALLARAMOOOLA, MUTTADA P.O, TRIVANDRUM- 695 025.
BY ADVS.
ANIL D. NAIR
ADITYA UNNIKRISHNAN
RESPONDENTS:
1 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT,
STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA,
KERALA, PIN, PIN - 688013
2 THE INTELLIGENCE OFFICER,
PATHANAMTHITTA UNIT, MINI CIVIL STATION, GST
DEPARTMENT, PATHANAMTHITTA, PIN - 689645
SMT.JASMIN M.M - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.04.2024, ALONG WITH WP(C).7952/2024, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC Nos. 7952 & 7967 of 2024
3
JUDGMENT
Dated this the 5th day of April, 2024
The present writ petitions have been filed impugning
the action of the respondents seizing cash, vide Seizure
memo in Ext.P2 and for a direction to return the seized
cash to the petitioners. The total cash seized from both
the petitioners comes to Rs.39,70,760/-.
2. The State has filed statement. In the
statement, it has been said that cash amount of
Rs.39,70,760/- seized from the petitioners was kept under
the safe locker of the District Treasury, Pathanamthitta
on 21.09.2023 and was taken back on 26.03.2024, in the
presence of Income Tax officials and two Kerala
Government Department officials. The said amount of
cash seized from the petitioners has been handed over to
the Income Tax Department, in pursuance to the
requisition sent by the Income Tax Department under
Section 132A of the Income Tax Act, 1961. It is stated
that, now the cash is with the Income Tax Department
WPC Nos. 7952 & 7967 of 2024
and it is for the petitioners to approach the Income Tax
Department for release of the cash. It is further
submitted that the adjudication pursuant to the search
intimation prior to the show cause notice in Form GST
DRC-01A as per Section 74(1) of CGST/SGST Act, has
been issued to the petitioners on 05.03.2024, with one
month's time to reply. However, no reply has been
received.
3. The learned counsel for the petitioners submits
that they will file reply to the said show cause notice.
They may be given some more time to submit the reply.
4. Considering the said submission and the stand of
the respondents that the cash amount seized from the
petitioners has been handed over to the Income Tax
Department in pursuance to the requisition sent by the
Income Tax Department, remedy for release of the cash
lies before the Income Tax Department and the
petitioners are free to approach the Income Tax
Department. So far as the notice issued under Section
74(1) of CGST/SGST Act is concerned, the petitioners are
granted one week further time to file reply, and if the
WPC Nos. 7952 & 7967 of 2024
petitioners file the reply on or before 12.04.2024, the
same shall be considered. The adjudication proceedings
shall be undertaken in accordance with the law.
With the aforesaid observation and directions, the
present writ petitions stand finally disposed of.
Sd/-
DINESH KUMAR SINGH
JUDGE
AP
WPC Nos. 7952 & 7967 of 2024
APPENDIX OF WP(C) 7952/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE
Exhibit P2 TRUE COPY OF FORM GST INS-02 DATED
19.4.2023 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF LETTER DATED 5.12.2023 ISSUED
BY THE PETITIONER TO THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE LETTER DATED 2.5.2023
ISSUED BY THE PETITIONER TO THE 2ND
RESPONDENT.
WPC Nos. 7952 & 7967 of 2024
APPENDIX OF WP(C) 7967/2024
PETITIONER EXHIBITS
Exhibit P1 3. TRUE COPY OF THE FORM GST INS-02 DATED
19.4.2023 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 TRUE COPY OF LETTER DATED 5.12.2023 ISSUED
BY THE PETITIONER TO THE 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF THE LETTER DATED 2.5.2023
ISSUED BY THE PETITIONER TO THE 2ND
RESPONDENT.
