Kerala High Court
Tirupati Balaji Traders vs Union Of India on 21 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.16259/2024 1/3 Order Date : 21-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Tuesday, the 21st day of May 2024 / 31st Vaisakha, 1946
WP(C) NO. 16259 OF 2024
PETITIONER:
TIRUPATI BALAJI TRADERS, REPRESENTED THROUGH ITS MANAGING PARTNER,
MAHESH KUMAR CHANGOIWALA 66/2321, GROUND FLOOR, ARANGATH ROAD
ERNAKULAM, COCHIN, PIN-682018
RESPONDENTS:
1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)NO 137, NORTH BLOCK NEW DELHI, PIN-110001
2. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE SECRETARIAT, KERALA, PIN-695001
3. THE ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER CENTRAL TAX
& CENTRAL EXCISE, CENTRAL REVENUE BUILDING IS PRESS ROAD, KOCHI,
PIN-682018
4. THE DEPUTY COMMISSIONER TAX PAYER SERVICES, CENTRAL TAX & CENTRAL
EXCISE 4TH FLOOR, GST BHAVAN, KATHRIKADAVU KALOOR, KOCHI, PIN-682017
5. THE ASSISTANT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE, CENTRAL
REVENUE BUILDING IS PRESS ROAD, KOCHI, PIN-682018
6. THE SUPERINTENDENT, RANGE-6 4TH FLOOR, GST BHAVAN, KATHRIKADAVU
KALOOR, KOCHI, PIN-682017
7. THE SUPERINTENDENT, RANGE-2 4TH FLOOR, GST BHAVAN, KATHRIKADAVU
KALOOR, KOCHI, PIN-682017
8. THE ASSISTANT COMMISSIONER-ASSESSMENT, SPECIAL CIRCLE-II / DEPUTY
COMMISSIONER, SGST THEVARA, PIN-682015
9. MR VICHITRA NARAYAN PATHAK, RESOLUTION PROFESSIONAL, GOLDEN TOBACCO
LIMITED 120, JHARNESHWAR COLONY, MADHUBAN VIHAR NEAR INTERNATIONAL
SCHOOL, HOSHANGABAD ROAD, BHOPAL, PIN-462047
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: i. Stay further proceedings consequent to Exhibits P1 and P2
pending disposal of this Writ Petition; and ii. Direct the 4th, 7th and
8th respondent to furnish before this Hon'ble Court detailed steps
initiated by them with respect to recovery of sums due from GTL amounting
to inr 1,57,07,229 consequent to filing of the form GSTR 1 for the month
of July 2017 and the reason for the non-recovery of the said amounts till
date.
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. NITISH SATHESH SHENOY, SHERRY SAMUEL OOMMEN & SUKUMAR NAINAN OOMMEN,
Advocates for the petitioner and SRI A.K.PREETHA, Advocate for R3 to R7,
the court passed the following:
WP(C) No.16259/2024 2/3 Order Date : 21-05-2024
MURALI PURUSHOTHAMAN, J.
---------------------------------------------
W.P.(C) No. 16259 of 2024
----------------------------------------------
Dated this the 21st day of May, 2024
O R D E R
The learned Standing Counsel seeks time to get
instructions.
Post on 27.05.2024. Till such time there shall not be
any coercive proceedings against the petitioner.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
WP(C) No.16259/2024 3/3 Order Date : 21-05-2024
APPENDIX OF WP(C) 16259/2024
Exhibit P1 A TRUE COPY OF THE ORDER DATED 26.12.2023 PASSED BY THE
3RD RESPONDENT BEARING DIN "20231258T1000000ALAB"
Exhibit P2 A TRUE COPY OF THE FORM DRC - 07 DATED 29.12.2023
Exhibit P3 A TRUE COPY OF THE SCN DATED 26.09.2023
Exhibit P4 A TRUE COPY OF THE NOTICE IN FORM GST ASMT - 10 DATED
01.03.2023
Exhibit P5 A TRUE COPY OF THE NOTICE OF DISCREPANCY DATED
13.04.2023
Exhibit P6 A TRUE COPY OF THE REPLY DATED 27.04.2023 SUBMITTED BY
THE PETITIONER
Exhibit P7 A TRUE COPY OF THE LETTER DATED 05.05.2023 (WITH
ANNEXURE 3, ORDER OF THE HON'BLE NCLT DATED 07.06.2022)
Exhibit P8 A TRUE COPY OF THE LETTER DATED 04.09.2023 (WITHOUT
ANNEXURE 1)
Exhibit P9 A TRUE COPY OF THE INTIMATION IN FORM GST DRC - 01A
DATED 05.09.2023 ISSUED BY THE 3RD RESPONDENT
Exhibit P10 A TRUE COPY OF THE LETTER DATED 14.09.2023 ALONG WITH
THE RELEVANT ANNEXURES
Exhibit P11 A TRUE COPY OF THE LETTER DATED 04.12.2023 FILED BY THE
PETITIONER
Exhibit P12 A TRUE COPY OF THE RECORD OF PERSONAL HEARING DATED
05.12.2023
Exhibit P13 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN
DIYA AGENCIES VS STATE TAX OFFICER - 1 REPORTED IN
(2023) 11 CENTAX 203
Exhibit P14 A COPY OF THE LETTERS DATED 29.02.2023
Exhibit P15 A COPY OF THE LETTER 07.03.2023
Exhibit P16 A TRUE COPY OF THE REPLY DATED 15.03.2024
Exhibit P17(A) A TRUE COPY OF NOTIFICATION NO 6/2020 DATED 03.02.2020
Exhibit P17(B) A TRUE COPY OF NOTIFICATION NO 35/2020 DATED 03.04.2020
(AS DULY AMENDED)
Exhibit P17(C) TRUE COPY OF NOTIFICATION 14/2021 DATED 01.05.2021 (AS
DULY AMENDED)
Exhibit P18 TRUE COPY OF NOTIFICATION NO 9/2023 DATED 31.03.2023
Exhibit P19(A) TRUE COPY OF THE ORDER OF THE HON'BLE GUJARAT HIGH
COURT IN SPECIAL CIVIL APPLICATION NO 21165 OF 2023
DATED 21.12.2023
Exhibit P19(B) A TRUE COPY OF THE ORDER OF THE HON'BLE GUWAHATI HIGH
COURT IN WPC 529 OF 2024 DATED 12.02.2024
Exhibit P20(A) TRUE COPY OF THE RELEVANT EXTRACT OF THE 47TH MEETING
OF THE GST COUNCIL HELD ON 28.06.2022
Exhibit P20(B) TRUE COPY OF THE RELEVANT EXTRACT OF THE 49TH MEETING
OF THE GST COUNCIL HELD ON 18.02.2023
