M/S. Empee Distilleries Ltd vs State Of Kerala
2024 Latest Caselaw 5741 Ker

Kerala High Court

M/S. Empee Distilleries Ltd vs State Of Kerala on 20 February, 2024

Author: P Gopinath

Bench: P Gopinath

WP(C) No.14670/2018                     1/3                        Order Date : 20-02-2024

                      IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                       THE HONOURABLE MR. JUSTICE GOPINATH P.
            Tuesday, the 20th day of February 2024 / 1st Phalguna, 1945
                              WP(C) NO. 14670 OF 2018
   PETITIONER:

          M/S. EMPEE DISTILLERIES LTD. KANJIKODE, PALAKKAD, REPRESENTED BY ITS
          UNIT HEAD MR. SASI S.

   RESPONDENTS:

      1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT TAXES
         DEPARTMENT, THIRUVANANTHAPURAM. 695001.
      2. THE COMMISSIONER OF EXCISE, THIRUVANANTHAPURAM-695001.
      3. THE EXCISE INSPECTOR, EMPEE DISTILLERIES LTD. KANJIKODE,
         PALAKKAD-678621.


        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 steps for recovery of the amount demanded in P1,
   pending disposal of the writ petition.


        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S. RAJU K.MATHEWS & V.SUSMITHA, Advocates for the petitioner, the court
   passed the following:
 WP(C) No.14670/2018                              2/3                            Order Date : 20-02-2024




                                        GOPINATH P., J.

                      ------------------------------------------------------------
                   W.P.(C)Nos.19869 of 2010, 14650 of 2012,
                 23950 of 2014, 4801, 6303, and 27020 of 2015,
                      1688, 6860, 6898 and 33998 of 2016,
                          14670 and 26684 of 2018, 4822,
                              15062 and 20868 of 2019,
                              13107 and 26331 of 2021,
                                9346 and 19940 of 2022
                  ------------------------------------------------------------
                        Dated this the 20th day of February, 2024

                                             ORDER

In the light of the submission of the learned

Special Government Pleader that the issue raised in these

writ petitions is gaining the attention of a nine Judge Bench

of the Supreme Court in State of U.P. & Ors. v.

M/s.Lalta Prasad Vaish (Civil Appeal No.151 of 2007),

list these matters for consideration after a month.

Sd/-

GOPINATH P., JUDGE rkj WP(C) No.14670/2018 3/3 Order Date : 20-02-2024

APPENDIX OF WP(C) 14670/2018 EXHIBIT P1 A TRUE COPY OF THE DEMAND NOTICE NO. ED.20/2018 DATED 23/4/2018 ISSUED BY THE 3RD RESPONDNET. EXHIBIT P2 A TRUE COPY OF THE JUDGMENT DATED 2/2/2006 IN WPC NO.

32187/2005.

EXHIBIT P3 A TRUE COPY OF THE GOP NO. 57/2014/TD DATED 5/4/2014, PUBLISHED AS SRO 235/2014 IN THE KERALA GAZETTE EXTRA- ORIDINARY DATED NO. 1016 DATED 5/4/2014. EXHIBIT P4 A TRUE COPY OF THE INTERIM ORDER DATED 17/9/2014 IN WPC NO. 23950/2014.

EXHIBIT P4(A) A TRUE COPY OF THE INTERIM ORDER EXTENSION ORDER DATED 11/6/2015 IN WPC NO. 23950/2014.