Ali K vs The Additional Director General
2024 Latest Caselaw 16978 Ker

Kerala High Court

Ali K vs The Additional Director General on 20 June, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.19121/2024                        1/4                         Order Date : 20-06-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
             Thursday, the 20th day of June 2024 / 30th Jyaishta, 1946
                              WP(C) NO. 19121 OF 2024
   PETITIONER(S)

      1. ALI K.,S/O. MUHAMMED,15/192, KACHERI HOUSE, PARAPPURAM,
         KONDOORKKARA, PALAKKAD,PIN - 679313
      2. SAFEEQ K, AGED 35 YEARS,S/O. ALI KACHERI, 15/192, KACHERI HOUSE,
         PARAPPURAM,KONDOORKKARA, PALAKKAD, PIN - 679313

   RESPONDENT(S)

      1. THE ADDITIONAL DIRECTOR GENERAL, THE DIRECTORATE GENERAL OF GST
         INTELLIGENCE,THE OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, KOCHI
         ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KALOOR, P.O.,
         KOCHI, PIN - 682017
      2. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY
         OF FINANCE(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
         110001
      3. STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES),
         ROOM NO. 396,1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK,
         SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001
      4. STATE TAX OFFICER, SQUAD NO. IV, STATE TAX (INTELLIGENCE), SGST
         DEPARTMENT, PALAKKAD, PIN - 678001
      5. THE STATE TAX OFFICER, SGST TAXPAYER SERVICES CIRCLE, OTTAPALAM,
         MINI CIVIL STATION, KANNIAMPURAM, OTTAPALAM, PIN - 679104

        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 pass an interim order staying the operation and implementation
   of Ext.P6, Ext.P6(a), Ext.P6(b), Ext.P6(c), Ext.P6(d), Ext.P6(e),
   Ext.P6(f), Ext.P6(g) and Ext.P6(h) - orders, 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
   18/06/2024 and upon hearing the arguments of M/S.K.I.MAYANKUTTY MATHER
   (SENIOR) along with S.PARVATHI, T.K.SREEKALA, NIKITHA SUSAN PAULSON,
   ATHIRA PRASAD & ANAND GEO, Advocates for the petitioners and of SRI.
   SREELAL WARRIAR, STANDING COUNSEL for R1,the court passed the following:
 WP(C) No.19121/2024                        2/4                      Order Date : 20-06-2024




                             MURALI PURUSHOTHAMAN, J.
                        ---------------------------------------------
                              W.P.(C) No. 19121 OF 2024
                      -------------------------------------------------
                           Dated this the 20th day of June, 2024


                                        ORDER

The learned counsel for the petitioner seeks time to

file reply to the statement filed by the 1st respondent.

Post on 11.7.2024.

Sd/-

MURALI PURUSHOTHAMAN JUDGE al/-.

WP(C) No.19121/2024 3/4 Order Date : 20-06-2024

PPENDIX OF WP(C) 19121/2024 Exhibit P1 TRUE COPY OF SHOW CAUSE NOTICE NO. 03/2023-24 (GST) DATED 04.05.2023 Exhibit P2 TRUE COPY OF THE ORDER DATED 10.03.2023 BEARING REF NO.

07/2022-23 HAVING DIN NO. 202303DSS50000999C5F ISSUED BY THE 1ST RESPONDENT Exhibit P2(a) TRUE COPY OF THE ORDER DATED 10.03.2023 BEARING REF NO.

08/2022-23 HAVING DIN NO. 202303DSS5000000C33E ISSUED BY THE 1ST RESPONDENT Exhibit P2(b) TRUE COPY OF THE ORDER DATED 10.03.2023 BEARING REF NO.

09/2022-23 HAVING DIN NO. 202303DSS50000222FOE ISSUED BY THE 1ST RESPONDENT Exhibit P2(c) TRUE COPY OF THE ORDER DATED 10.03.2023 BEARING REF NO.

10/2022-23 HAVING DIN NO. 202303DSS5000000F61C ISSUED BY THE 1ST RESPONDENT.

Exhibit P2(d) TRUE COPY OF THE ORDER DATED 10.03.2023 BEARING REF NO.

11/2022-23 HAVING DIN NO. 202303DSS50000020312 ISSUED BY THE 1ST RESPONDENT Exhibit P2(e) TRUE COPY OF THE ORDER DATED 10.03.2023 BEARING REF NO.

12/2022-23 HAVING DIN NO. 202303DSS5000000D8E5 ISSUED BY THE 1ST RESPONDENT Exhibit P2(f) TRUE COPY OF THE ORDER DATED 10.03.2023 BEARING REF NO.

13/2022-23 HAVING DIN NO. 202303DSS50000888ECE ISSUED BY THE 1ST RESPONDENT Exhibit P2(g) TRUE COPY OF THE ORDER DATED 10.03.2023 BEARING REF NO.

18/2022-23 HAVING DIN NO. 202303DSS5000011641B ISSUED BY THE 1ST RESPONDENT Exhibit P2(h) TRUE COPY OF THE ORDER DATED 14.03.2022 BEARING REF NO.

21/2022-23 HAVING DIN NO. 202303DSS50000333EDI ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE JUDGMENT DATED 09.06.2023 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (CIVIL) NO. 12519 OF 2023 Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 25.07.2023 PASSED BY DIVISION BENCH OF HON'BLE COURT IN WRIT APPEAL (CIVIL) NO. 1250 OF 2023 Exhibit P5 TRUE COPY OF THE LETTER DATED 03.04.2024 SUBMITTED BY PETITIONER NO.1 FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 07/2022-23 HAVING DIN NO. 202303DSS50000999C5F ISSUED BY THE 1ST RESPONDENT Exhibit P5(a) TRUE COPY OF THE LETTER DATED 03.04.2024 SUBMITTED BY PETITIONER NO.1 IN FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 08/2022-23 Exhibit P5(b) TRUE COPY OF THE LETTER DATED 03.03.2024 SUBMITTED BY PETITIONER NO.2 IN FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 09/2022-23 Exhibit P5(c) TRUE COPY OF THE LETTER DATED 03.03.2024 SUBMITTED BY PETITIONER NO.2 IN FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 10/2022-23 Exhibit P5(d) TRUE COPY OF THE LETTER DATED 03.03.2024 SUBMITTED BY PETITIONER NO.2 IN FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 11/2022-23 WP(C) No.19121/2024 4/4 Order Date : 20-06-2024

Exhibit P5(e) TRUE COPY OF THE LETTER DATED 03.04.2024 SUBMITTED BY PETITIONER NO.1 IN FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 12/2022-23 Exhibit P5(f) TRUE COPY OF THE LETTER DATED 03.04.2024 SUBMITTED BY PETITIONER NO.1 IN FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 13/2022-23 Exhibit P5(g) TRUE COPY OF THE LETTER DATED 03.04.2024 SUBMITTED BY PETITIONER NO.1 IN FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 18/2022-23 Exhibit P5(h) TRUE COPY OF THE LETTER DATED 03.04.2024 SUBMITTED BY PETITIONER NO.1 IN FOR LIFTING PROVISIONAL ATTACHMENT ORDER BEARING REF NO. 21/2022-23 Exhibit P6 TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

04/2024-25 HAVING DIN NO. 202404DSS500000047E3 ISSUED BY THE 1ST RESPONDENT Exhibit P6(a) TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

05/2024-25 HAVING DIN NO. 202404DSS5000000150C ISSUED BY THE 1ST RESPONDENT Exhibit P6(b) TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

01/2024-25 HAVING DIN NO. 202404DSS5000000C05D ISSUED BY THE 1ST RESPONDENT Exhibit P6(c) TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

02/2024-25 HAVING DIN NO. 202404DSS500001631D1 ISSUED BY THE 1ST RESPONDENT Exhibit P6(d) TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

03/2024-25 HAVING DIN NO. 202404DSS50000000C59 ISSUED BY THE 1ST RESPONDENT Exhibit P6(e) TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

07/2024-25 HAVING DIN NO. 202404DSS50000445254 ISSUED BY THE 1ST RESPONDENT Exhibit P6(f) TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

06/2024-25 HAVING DIN NO. 202404DSS50000414986 ISSUED BY THE 1ST RESPONDENT Exhibit P6(g) TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

12/2024-25 HAVING DIN NO. 202404DSS5000000B017 ISSUED BY THE 1ST RESPONDENT Exhibit P6(h) TRUE COPY OF THE ORDER DATED 25.04.2024 BEARING REF NO.

08/2024-25 HAVING DIN NO. 202404DSS5000000AD63 ISSUED BY THE 1ST RESPONDENT