M/S Creative Ext-Int Solutions Private ... vs Office Of The State Tax Officer Sgst ...
2024 Latest Caselaw 13195 Ker

Citation : 2024 Latest Caselaw 13195 Ker
Judgement Date : 23 May, 2024

Kerala High Court

M/S Creative Ext-Int Solutions Private ... vs Office Of The State Tax Officer Sgst ... on 23 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.15905/2024                        1/3                         Order Date : 23-05-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
              Thursday, the 23rd day of May 2024 / 2nd Jyaishta, 1946
                              WP(C) NO. 15905 OF 2024
   PETITIONER:

          M/S CREATIVE EXT-INT SOLUTIONS PRIVATE LIMITED, VII/57B, NGO
          QUARTERS ROAD,NGO QUARTERS, KAKKANAD, THRIKKAKARA, ERNAKULAM,
          KERALA, REPRESENTING BY ITS MANAGING DIRECTOR AJI PETER, PIN-682021

   RESPONDENTS:

      1. OFFICE OF THE STATE TAX OFFICER, SGST DEPARTMENT, TAXPAYER SERVICES
         CIRCLE THRIKKAKKARA AT CIVIL STATION, KAKKANAD, PIN - 682030
      2. OFFICE OF THE JOINT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES,
         SGST DEPARTMENT, ERNAKULAM,SGST COMPLEX, THEVARA, PIN - 682015
      3. UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
         FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
      4. THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESNETED BY ITS
         CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI, PIN - 110001
      5. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,
         SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001


        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 direct the first and second respondents to keep their further
   action in pursuance of Exts. P3, P4, P5 and P6 orders issued in abeyance
   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
   19.04.2024 and upon hearing the arguments of M/S. M.K.HAJARA & HOWLATH
   JAHAN, Advocates for the petitioner, the court passed the following:
 WP(C) No.15905/2024                      2/3                           Order Date : 23-05-2024




                         MURALI PURUSHOTHAMAN, J.
                       ---------------------------------------------
                             W.P.(C) No.15905 of 2024
                      ----------------------------------------------
                      Dated this the 23rd day of May, 2024


                                     O R D E R

Interim order is extended for a period of two months.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) No.15905/2024 3/3 Order Date : 23-05-2024

APPENDIX OF WP(C) 15905/2024 Exhibit P1 A TRUE COPY OF THE NOTICE SO ISSUED IN FORM GST ASMT-10 PERTAINING TO THE YEAR 2018-19 DATED: 07.09.2020 Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST DRC-01 DATED 17.02.2022 Exhibit P3 TRUE COPY OF THE ORDER NO. 32AAECC6542J1ZR/DRC 07/2017-18 DATED 08.12.2023 Exhibit P4 TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED IN FORM GST DRC-07 DATED 08.12.2023 Exhibit P5 TRUE COPY OF THE ORDER IN ORIGINAL NO: 32AAECC6542J1ZR-

2017-18 DATED 30.12.2023 Exhibit P6 TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED IN FORM GST DRC-07 DATED 30.12.2023 Exhibit P7 TRUE COPY OF THE RECTIFICATION PETITION DATED 16.03.2024 Exhibit P8 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED: