Kerala High Court
Martin P.J vs The Intelligence Officer on 4 June, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.16647/2024 1/5 Order Date : 04-06-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Tuesday, the 4th day of June 2024 / 14th Jyaishta, 1946
WP(C) NO. 16647 OF 2024
PETITIONER:
MARTIN P.J., MANAGING PARTNER, M/S ST. THOMAS POULTRY
FARM,KOMBODINJANMAKAL, THRISSUR, PIN -689607
RESPONDENTS:
1. THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT -I, STATE GST
DEPARTMENT,POOTHOLE, THRISSUR, PIN-680004
2. THE ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE, THRISSUR,
PIN-680001
3. THE JOINT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, POOTHOLE,
THRISSUR, PIN-680002
4. THE COMMISSIONER OF TAXES, STATE GST DEPARTMENT, TAX BHAVAN,
KARAMANA, THIRUVANANTHAPURAM, PIN-695002
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 further proceedings pursuant to Ext.P-2 proposal
notice, till 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
30/04/2024 and upon hearing the arguments of SRI. K.SRIKUMAR (SR.),
Advocate along with AMMU CHARLES, K.MANOJ CHANDRAN & P.R.AJITH KUMAR,
Advocates for the petitioner, the court passed the following:
WP(C) No.16647/2024 2/5 Order Date : 04-06-2024
MURALI PURUSHOTHAMAN, J.
---------------------------------------------
W.P.(C) Nos. 16647 of 2024, 16654 of 2024 &
W.P.(C) No.16970 of 2024
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Dated this the 4th day of June, 2024
ORDER
The grievance of the petitioner is thatExt.P2
penalty proposal notice is issued in violation of the
principles of natural justice. It is contended that they
were not given an opportunity of cross-examining the
witnesses and sufficient opportunity of hearing.
2. The learned Government Pleader on
instructions submits that the witnesses produced by the
petitioner were already examined and if the petitioner
has got any additional witnesses, the list of those
witnesses can be submitted before the 1st respondent
and the 1st respondent will give an opportunity to the
petitioner for examining those witnesses and after
that the petitioner will be afforded an opportunity of
hearing.
WP(C) No.16647/2024 3/5 Order Date : 04-06-2024
W.P.(C) Nos. 16647 of 2024, 16654 of 2024 &
3. The learned Senior Counsel for the
petitioner submits that the petitioner has already
submitted the list of witnesses as evident from
Exts.P6 and P7.
4. In view of the submissions made by the
learned Government Pleader as well as the learned
Standing Counsel, there will be a direction to the
petitioner to appear before the 1 st respondent on
24.06.2024 at 11 a.m., with the entire list of
witnesses and documents to be produced.
5. The 1st respondent shall post the matter for
further evidence and intimate the petitioner about
the date on which the petitioner shall produce the
witnesses. If summons are to be issued to the
witnesses the 1st respondent shall take steps for the
same.
WP(C) No.16647/2024 4/5 Order Date : 04-06-2024
W.P.(C) Nos. 16647 of 2024, 16654 of 2024 &
6. The order to be passed by the 1 st respondent
pursuant to Ext.P2 will be subject to further orders to
be passed in the writ petition.
Post on 08.08.2024. Till such time, there shall
not be any coercive proceedings against the
petitioner pursuant to Ext.P2.
Handover.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
al/-.
WP(C) No.16647/2024 5/5 Order Date : 04-06-2024
APPENDIX OF WP(C) 16647/2024
Exhibit P1 TRUE COPY OF THE COMMON ORDER OF HIGH COURT OF KERALA
DATED 15-11-2021 IN O.T.REV. 212/2015 AND CONNECTED
CASES
Exhibit P2 TRUE COPY OF THE PROPOSAL NOTICE DATED 05-04-2023
SERVED ON THE DEALER ON 11-04-2023
Exhibit P3 TRUE COPY OF THE LETTER DATED 13-04-2023 SUBMITTED BY
THE PETITIONER TO THE 1ST RESPONDENT
Exhibit P4 TRUE COPY OF THE LETTER DATED 13-04-2023 ISSUED BY THE
1ST RESPONDENT TO THE PETITIONER
Exhibit P5 TRUE COPY OF THE LETTER DATED 22.04.2023 SUBMITTED BY
THE PETITIONER TO THE 1ST RESPONDENT
Exhibit P6 TRUE COPY OF THE REQUEST LETTER DATED 27-04-2023
SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT
Exhibit P7 TRUE COPY OF THE JUDGMENT OF KERALA HIGH COURT DATED
25.05.2023 IN GRACY THOMAS V. INTELLIGENCE OFFICER
(W.P. 14613 OF 2023)
Exhibit P8 TRUE COPY OF THE NOTICE UNDER SECTION 95 OF KVAT ACT
DATED 18.04.2024 ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER
