Kerala High Court
M/S. Unilog Transporting Company Pvt. ... vs Assistant Commissioner on 10 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.17259/2024 1/3 Order Date : 10-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Friday, the 10th day of May 2024 / 20th Vaisakha, 1946
WP(C) NO. 17259 OF 2024
PETITIONER:
M/S. UNILOG TRANSPORTING COMPANY PVT. LTD; 3RD FLOOR, DOOR NO.255,
DD VYAPAR BHAVAN, K P VALLON ROAD, KADAVANTHRA, ERNAKULAM,
REPRESENTED BY ITS DIRECTOR, SRI. MUHAMMED SABAH AGED 38 YEARS,
PIN-682020
RESPONDENTS:
1. ASSISTANT COMMISSIONER, TAX PAYER SERVICES CIRCLE, KADAVATHRA AT
THRIPUNITHURA, MINI CIVIL STATION, THRIPUNITHURA, PIN-682301
2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI, REPRESENTED BY ITS UNDER
SECRETARY, PIN - 110023
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.P4 order passed by
1st respondent, provisionally, pending disposal of this writ petition, in
the interest of justice.
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
SRI. TOMSON T.EMMANUEL, Advocate for the petitioner and of SRI.P.T.DINESH,
Advocate for R2, the court passed the following:
WP(C) No.17259/2024 2/3 Order Date : 10-05-2024
MURALI PURUSHOTHAMAN, J.
---------------------------------------------
W.P (C) No.17259 of 2024
-------------------------------------------------
Dated this the 10th day of May, 2024
ORDER
Admit.
2. Learned Government Pleader takes notice for
the 1st respondent. Learned CGC takes notice for the 2 nd
respondent.
Post on 23.05.2024 along with W.P.(C) No.16250 of
2024. Till then, the recovery steps pursuant to Ext.P4
shall be deferred.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
akv
WP(C) No.17259/2024 3/3 Order Date : 10-05-2024
APPENDIX OF WP(C) 17259/2024
Exhibit P1 TRUE COPY OF GSTR-3B RETURNS FOR THE PERIOD APRIL TO
MARCH FOR THE YEAR 2018-19, SUBMITTED UNDER ONLINE
SITE.
Exhibit P2 TRUE COPY OF ONLINE SHOW CAUSE NOTICE
NO.ZD321123007945Q DATED 16.10.2023 ISSUED BY 1ST
RESPONDENT IN PROPOSING TO DISALLOW ITC ON IGST, CGST
AND SGST FOR THE YEAR 2018-19, FOR DELAY IN FILING EXT
P1 RETURNS.
Exhibit P3 TRUE COPY OF REPLY DATED 20.11.2023 TO EXT P2 SHOW
CAUSE NOTICE SUBMITTED IN FORM GST DRC-06, BEFORE 1ST
RESPONDENT.
Exhibit P4 TRUE COPY OF ONLINE ORDER NO.32AABCU1601R1ZE/ 43/18-19
DATED 06.04.2024 ISSUED BY 1ST RESPONDENT IN CONFIRMING
EXT P2 PROPOSAL.
Exhibit P5 TRUE COPY OF THE COPY OF THE PRESS RELEASE DATED
04.05.2018 ISSUED BY THE CBIC.
Exhibit P6 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018 ISSUED
BY THE CBIC.
Exhibit P7 TRUE COPY OF THE CIRCULAR BEARING NO.123/42/2019-GST
DATED 11.11.2019 ISSUED BY THE MINISTRY OF FINANCE,
GOVERNMENT OF INDIA.
Exhibit P8 TRUE COPY OF JUDGMENT OF THE HON'BLE MADRAS HIGH COURT
IN W.P(MD). 2127/2021 (M/S. D.Y. BEATHEL ENTERPRISES
VS. THE STATE TAX OFFICER (DATA CELL), (INVESTIGATION
WING) COMMERCIAL TAX BUILDINGS, TIRUNELVELI.
Exhibit P9 TRUE COPY OF JUDGMENT OF HON'BLE MADRAS HIGH COURT IN
W.P. 23360 AND 23361 OF 2019 IN M/S.REFEX INDUSTRIES
LTD; & ANOTHER VS. ASST. COMMISSIONER OF CGST & CENTRAL
EXCISE & OTHERS.
Exhibit P10 TRUE COPY OF INTERIM ORDER DATED 03.05.2024 IN WP(C)
NO.16835 OF 2024, PASSED BY THIS HON'BLE COURT, ON
SIMILAR SET OF FACT.
