Kerala High Court
Muhammad Salmanul Faris.K vs The Superintendent Of Central Tax & ... on 28 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.1675/2024 1/3 Order Date : 28-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Tuesday, the 28th day of May 2024 / 7th Jyaishta, 1946
WP(C) NO. 1675 OF 2024
PETITIONER:
MUHAMMAD SALMANUL FARIS.K., AGED 29 YEARS, PROPRIETOR, M/S. ZENNIT
TRADE LINKS, KULAPPULLY ROAD, PANTHALAKKAPARAMBU, KAYILIYAD,
PALAKKAD, PIN - 679122
RESPONDENTS:
1. THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE, OTTAPPALAM
RANGE, COMMERCIAL TAX OFFICE, C.R. BUILDINGS, METTUPPALAYAM STREET,
PALAKKAD, PIN - 678001
2. THE JOINT COMMISSIONER (APPEALS), CENTRAL TAX, CENTRAL EXCISE &
CUSTOMS, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDING, I.S. PRESS
ROAD, ERNAKULAM, KOCHI, PIN-682018
3. UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN-110001
4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPT., GOVT. 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 stay all further proceedings pursuant Exts. P4 & P6 orders
issued by the 1 & 2nd respondents respectively.
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
15.03.2024 and upon hearing the arguments of M/S MEERA V.MENON,
R.SREEJITH, K.KRISHNA & PARVATHY MENON, Advocates for the petitioner and
of SRI. P.T.DINESH, Advocate for R1 & R2, the court passed the following:
WP(C) No.1675/2024 2/3 Order Date : 28-05-2024
MURALI PURUSHOTHAMAN, J.
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W.P (C) No.1675 of 2024
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Dated this the 28th day of May, 2024
O R D E R
The learned Counsel for the petitioner seeks time to file
reply to the counter affidavit filed by respondents 1 and 2.
Post on 08.07.2024.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
WP(C) No.1675/2024 3/3 Order Date : 28-05-2024
APPENDIX OF WP(C) 1675/2024
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE ASSESSING
AUTHORITY DTD. 28-03-2023
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.
20-04-2023
Exhibit P3 COPY OF JUDGMENT IN WPC NO. 25716/2023 OF THIS HON'BLE
COURT DTD. 13-12-2023
Exhibit P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.
04-10-2023
Exhibit P5 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT DTD. 30-10-2023
Exhibit P6 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.
07-12-2023
Exhibit-R1(1) A true copy of the Letter dated 9.03.2023 (signed on
11.03.2023) by the Deputy Director, Directorate General
of GST Intelligence (DGGI), Kochi Zonal Unit, Central
Excise Bhawan, Kathrikadavu, Kaloor P.O, Kochi-682017
